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Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies
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 curre...
Kapitalstrukturrisiko und Arbitrageprozesse: die Modigliani-Miller These zur optimalen Kapitalstruktur
Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Universität Hohenheim (Lehrstuhl für Rechungswesen und Finanzierung), Veranstaltung: Seminar zur Investitions- und Finanzierungstheorie, Sprache: Deutsch, Abstract: Überlegt man sich intuitiv, welchen Einfluß die Kapitalstruktur eines Unternehmens auf dessen Marktwert hat, so wird man vermutlich zu dem Ergebnis gelangen, daß der Marktwert des Unternehmens vom Verhältnis Fremd- zu Eigenkapital, also dem Verschuldungsgrad, abhängig ist, eben weil es sich bis zu einer bestimmten Grenze lohnen kann, das mit höheren Renditeforderungen versehene Eigenkapital durch niedriger verzinstes Fremdkapital...
Funktionsweise des Goldstandards
Studienarbeit aus dem Jahr 2002 im Fachbereich VWL - Geldtheorie, Geldpolitik, Note: 1.7, Universität Hohenheim (Wirtschaftspolitik), Veranstaltung: Ausgewählte Aspekte der Stabilitätspolitik, Sprache: Deutsch, Abstract: Die Einführung des Euro war unter anderem damit begründet worden, dass eine Region, in der in immer größerem Maße Außenhandel stattfindet und deren Länder sich in einem Prozess der wirtschaftlichen Annährung befinden, eine gemeinsame Währung bekommen sollte. Für Außenhändler sollten Währungsrisiken, denen man die Eigenschaften einer Bremse für den Außenhandel zuschrieb, beseitigt werden, schließlich bedeutet prosperierender Außenhandel wachsenden wirtscha...
Business Combinations nach SFAS 141
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: keine Note - freiwillig, Universität Hohenheim (BWL), Veranstaltung: Seminar zur Unternehmensrechnung, Sprache: Deutsch, Abstract: Das vom FASB bereits im August 1996 auf die Agenda gesetzte Projekt „Business Combinations and Intangible Assets“ wurde durch die beiden Statements of Financial Accounting Standards SFAS 141 und SFAS 142 vom 29. 6. 2001 umgesetzt. Demnach sind für alle Unternehmensübernahmen und Fusionen, die nach dem 30.6.2001 bekannt gegeben, die neuen Standards anzuwenden. Diese Neuregelungen verkörperten einen dramatischen Paradigmenwechsel in der Bilanzierung von Unternehmenszusammenschlüssen, da die in den USA sehr beliebte Methode des Pooling-of-Interests nun nicht mehr gestattet war. Die Bestimmungen von SFAS 141, die Anwendungsvoraussetzungen sowie die daraus entstehenden Wirkungen auf die Bilanzierung von Unternehmenszusammenschlüssen sind Thema dieses Diskussionsbeitrages.
Vegan Voices
A collection of informative, diverse, evocative, and inspiring essays from over 50 vegan activists, educators, artists, and changemakers on the whys and wherefores of the vegan diet and lifestyle. Why should one go vegan? Is veganism the positive change the world needs? Vegan Voices: Essays by Inspiring Changemakers is a comprehensive collection of compelling testimonials about how our food choices are deeply connected to the pressing challenges and issues of our time. Areas covered include personal and global health; the devastation of animal agriculture to the environment; society's collective loss of compassion and connection to our kindred animals; and the desire for a world of greater p...
The Truth about Talent
Key themes in the book are: 1. The need to revaluate how people contribute and create value in today's economy – it is about knowledge, innovation and relationships today rather than executive potential tomorrow. 2. Challenging the conventional wisdom that talent refers to a 'special few' rather than the 'vital many'. Perhaps we don't have enough because we keep looking in the wrong places and doing the wrong things? 3. Conditions facing organizations are tough and competitive and markets are turbulent. To withstand this, we need to build talented organizations and talented individuals. 4. Interdependence between people within and across organizations is critical. The way that each individ...
YOUMARES 9 - the Oceans: Our Research, Our Future
This open access book summarizes peer-reviewed articles and the abstracts of oral and poster presentations given during the YOUMARES 9 conference which took place in Oldenburg, Germany, in September 2018. The aims of this book are to summarize state-of-the-art knowledge in marine sciences and to inspire scientists of all career stages in the development of further research. These conferences are organized by and for young marine researchers. Qualified early-career researchers, who moderated topical sessions during the conference, contributed literature reviews on specific topics within their research field. .
HCI International 2018 – Posters' Extended Abstracts
The three-volume set CCIS 850, CCIS 851, and CCIS 852 contains the extended abstracts of the posters presented during the 20th International Conference on Human-Computer Interaction, HCI 2018, which took place in Las Vegas, Nevada, in July 2018. The total of 1171 papers and 160 posters included in the 30 HCII 2018 proceedings volumes was carefully reviewed and selected from 4346 submissions. The 207 papers presented in these three volumes are organized in topical sections as follows: Part I: interaction and information; images and visualizations; design, usability and user experience; psychological, cognitive and neurocognitive issues in HCI; social media and analytics. Part II: design for all, assistive and rehabilitation technologies; aging and HCI; virtual and augmented reality; emotions, anxiety, stress and well-being. Part III: learning and interaction; interacting with cultural heritage; HCI in commerce and business; interacting and driving; smart cities and smart environments.
United States Senate Telephone Directory, March 2009
This directory contains addresses and telephone numbers for senators and committee members and their staff. In addition, it presents information on caucuses, coalitions and bicameral organizations; the House of Representatives; the executive branch; and more.
