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Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies - Softcover
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Diplomarbeit, die am 07.12.2004 erfolgreich an einer Universit?t in Deutschland im Fachbereich Wirtschafts- und Sozialwissenschaften eingereicht wurde. Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategi
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Inhaltsangabe:Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategies that help to minimize foreign currency exposures. It is broadly described, which currency exposures companies face, which basic hedging strategies exist and how they are accounted for in consolidated financial statements of international groups. After the foreign currency exposures are introduced and basic hedging strategies for each of these exposures are provided, the procedure of foreign currency translations according to IAS 21 (revised 2003) is introduced. The paper deals with the translation of transactions denominated in currencies other than the company’s home currency as well as with the inclusion of foreign subsidiaries in the consolidated financial statements. Therefore, various examples are provided. As the topic of the thesis is foreign currency hedging, a closer look is taken on IAS 39 (revised 2003) which includes introduction of the three kinds of hedging and their accounting as required by IAS 39. Especially the links between IAS 21 and IAS 39 are pointed out and analyzed. Also the section dealing with IAS 39 provides various examples that make the reader understand the accounting and consolidation procedures. At the end, exposure drafts of the IASB dealing with IAS 39 are introduced and the possible effects are briefly mentioned. This paper also includes a case study, based on the example of a big Chilean incorporated Company. This case study provides the problems and possible solutions of foreign currency risks a „real” company faces as well as the related accounting issues. Furthermore, the case study shows, how foreign currency hedges are accounted for using other accounting principles (here Chilean GAAP) and which steps have to be taken to perform a reconciliation from Chilean GAAP to IFRS. As the thesis has been presented at a German university, all questions and important points are seen from both, a theoretic view an
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Diplomarbeit, die am 07.12.2004 erfolgreich an einer Universit?t in Deutschland im Fachbereich Wirtschafts- und Sozialwissenschaften eingereicht wurde. Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategi
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Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies
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Taschenbuch. Zustand: Neu. Neuware -Inhaltsangabe:Abstract:The paper deals with foreign currency translation under IAS/IFRS considering hedging strategies that help to minimize foreign currency exposures. It is broadly described, which currency exposures companies face, which basic hedging strategies exist and how they are accounted for in consolidated financial statements of international groups.After the foreign currency exposures are introduced and basic hedging strategies for each of these exposures are provided, the procedure of foreign currency translations according to IAS 21 (revised 2003) is introduced.The paper deals with the translation of transactions denominated in currencies other than the company s home currency as well as with the inclusion of foreign subsidiaries in the consolidated financial statements. Therefore, various examples are provided.As the topic of the thesis is foreign currency hedging, a closer look is taken on IAS 39 (revised 2003) which includes introduction of the three kinds of hedging and their accounting as required by IAS 39. Especially the links between IAS 21 and IAS 39 are pointed out and analyzed. Also the section dealing with IAS 39 provides various examples that make the reader understand the accounting and consolidation procedures.At the end, exposure drafts of the IASB dealing with IAS 39 are introduced and the possible effects are briefly mentioned.This paper also includes a case study, based on the example of a big Chilean incorporated Company. This case study provides the problems and possible solutions of foreign currency risks a real company faces as well as the related accounting issues. Furthermore, the case study shows, how foreign currency hedges are accounted for using other accounting principles (here Chilean GAAP) and which steps have to be taken to perform a reconciliation from Chilean GAAP to IFRS.As the thesis has been presented at a German university, all questions and important points are seen from both, a theoretic view and a practical view.It provides the reader a comprehensive knowledge of currency translation and hedge accounting and makes him able to understand where these two topics are linked and which problems related to this topic companies face when preparing (consolidated) financial statements under IFRS.Inhaltsverzeichnis:Table of Contents:AcknowledgementsIAbbreviationsVList of TablesVII1.ntroduction12.Management of Foreign Currency Risks52.1Currency Exposures52.1.1General [¿]Diplomica Verlag, Hermannstal 119k, 22119 Hamburg 120 pp. Englisch. Artikel-Nr. 9783838686493
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Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies
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Taschenbuch. Zustand: Neu. Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies | Chris Sebastian Heidrich | Taschenbuch | 120 S. | Englisch | 2005 | [.] | EAN 9783838686493 | Verantwortliche Person für die EU: Dryas Verlag, ein Imprint der Bedey und Thoms Media GmbH, Hermannstal 119k, 22119 Hamburg, kontakt[at]dryas[dot]de | Anbieter: preigu. Artikel-Nr. 105486311
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Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies
Verlag:
Diplomarbeiten Agentur diplom.de, 2004
ISBN 10: 3838686497
ISBN 13: 9783838686493
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