Chris Sebastian Heidrich (18 results)

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Taschenbuch. Condition: 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.

Taschenbuch. Condition: 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.

Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - Diploma Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Hohenheim (FB Betriebswirtschaftslehre), course: Betriebliches Rechnungswesen, 67 entries in the bibliography, language: English, abstract: This book 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.

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Taschenbuch. Condition: Neu. Neuware -Diploma Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Hohenheim (FB Betriebswirtschaftslehre), course: Betriebliches Rechnungswesen, language: English, abstract: This book 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.Books on Demand GmbH, Überseering 33, 22297 Hamburg 116 pp. Englisch.

Taschenbuch. Condition: 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 | 116 S. | Englisch | 2007 | GRIN Verlag | EAN 9783638704922 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu.

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Diploma Thesis from the year 2004 in the subject Business economics - Investment and Finance, grade: 1,7, University of Hohenheim (Wirtschafts- und Sozialwissenschaften), language: English, abstract: 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 Remarks52.1.2Translation Exposure62.1.3Transaction Exposure62.1.4Economic Exposure82.2Instruments of Foreign Currency Risk Management92.2.1General Remarks92.2.2Managing Translation Exposure102.2.3Managing Transaction Exposure132.2.4Managing Economic Exposure163.Foreign Currency Translation according to IAS 21(revised 2004)193.1General Remarks193.2The Concept of the Functional Currency203.2.1Background203.2.2Factors determining the Functional Currency223.3Translating Foreign Currency Transactions into the Functional Currency253.3.1Monetary Items253.3.2Non-Monetary Items273.3.3Net Investments in Foreign Operations293.3.4Recognition of Exchange Differences323.3.5Accounting for Hedges of a net Investment in a Foreign Operation353.4The Presentation Currency383.4.1Allowed Presentation Currencies383.4.2Translation from the Functional Currency into the Presentation Currency393.4.3Translation of Foreign Operations403.4.4Recognition of Exchange Differences433.4.4.1Exchange Differences in Separate Financials Statements433.4.4. 120 pp. Englisch.

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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Diploma Thesis from the year 2004 in the subject Business economics - Investment and Finance, grade: 1,7, University of Hohenheim (Wirtschafts- und Sozialwissenschaften), language: English, abstract: 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 Remarks52.1.2Translation Exposure62.1.3Transaction Exposure62.1.4Economic Exposure82.2Instruments of Foreign Currency Risk Management92.2.1General Remarks92.2.2Managing Translation Exposure102.2.3Managing Transaction Exposure132.2.4Managing Economic Exposure163.Foreign Currency Translation according to IAS 21(revised 2004)193.1General Remarks193.2The Concept of the Functional Currency203.2.1Background203.2.2Factors determining the Functional Currency223.3Translating Foreign Currency Transactions into the Functional Currency253.3.1Monetary Items253.3.2Non-Monetary Items273.3.3Net Investments in Foreign Operations293.3.4Recognition of Exchange Differences323.3.5Accounting for Hedges of a net Investment in a Foreign Operation353.4The Presentation Currency383.4.1Allowed Presentation Currencies383.4.2Translation from the Functional Currency into the Presentation Currency393.4.3Translation of Foreign Operations403.4.4Recognition of Exchange Differences433.4.4.1Exchange Differences in Separate Financials Statements433.4.4.

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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Diploma Thesis from the year 2004 in the subject Business economics - Investment and Finance, grade: 1,7, University of Hohenheim (Wirtschafts- und Sozialwissenschaften), language: English, abstract: Inhaltsangabe:Abstract:The paper deals with foreign.

Condition: New. Print on Demand pp. 120 424:B&W 5.83 x 8.27 in or 210 x 148 mm (A5) Perfect Bound on Creme w/Matte Lam.

Condition: New. PRINT ON DEMAND pp. 120.

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Diploma Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Hohenheim (FB Betriebswirtschaftslehre), course: Betriebliches Rechnungswesen, 67 entries in the bibliography, language: English, abstract: This book 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. 116 pp. Englisch.