Автор: Klamra Karl-Heinz Название: Irfs 9: Risk - Controlling IAS 39 / Ifrs 7: Irfs 9 ISBN: 1537032755 ISBN-13(EAN): 9781537032757 Издательство: Неизвестно Цена: 4302.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: IFRS 9: Risk - Controlling IAS 39 / IFRS 7 Before a company changes to IFRS 9, each group should carry out an empiric analysis of the risk - controlling - errors and their dimension under IAS 39, not to take over these automatically in the future. In addition this book was written. Since this is with certainty the most extensive data - analysis of the currency - and financial - derivatives - management of the biggest, stock exchanges - listed groups in Europe of the producing and processing industry of the years 2007 - 2015 under uniform balance - laws of IAS 39 / IFRS 7. The mandatory conversion from IAS 39 to IFRS 9 from the 1/1/2018 and the possibility to implement IFRS 9 earlier, the comparability of future data is doubtful Therefore, this 9-year empiric analysis will remain the most extensive analysis with regard to the risk - controlling of the currency - and financial - derivative - management of listed groups in Europe under the same balance - laws at least up to 2028. The book on hand contain Adidas AG, BASF SE, Bayer AG, Beiersdorf AG, BMW AG, Continental AG, Daimler AG, Deutsche Lufthansa, Deutsche Post, Deutsche Telekom, E.ON SE, Fresenius SE, Fresenius Medical Care, HeidelbergCement, Henkel AG, Infineon Technologies AG, Linde AG, Merck KGaA, RWE AG, SAP SE, Siemens AG, ThyssenKrupp AG und Volkswagen AG, Air Liquide, Airbus Group, Anheuser Busch, ASML, Carrefour, Compagnic de Saint Gobain, Danone, Enel, ENGIE, Eni, Essilor Intern., Iberdrola, Inditex, L Oreal, LVMH Moet Hennessy, Orange, Repsol, Roy. Phillips, Sanofi, Schneider Electric, Telefonica, Total, Unilever und Vivendi SE, ABB Ltd., AstraZeneca, BG Group, BHP Billiton, BP, British Am. Tobacco, BT Group, Diageo, GlaxoSmithKline, Glencore PLC, National Grid, Nestle, Nokia, Novartis, Recklitt Benckiser, Richemont, Rio Tinto, Roche Hold. Gen., Royal Dutch Shell, Vodafone and additional Gazprom Previously published books: 1) IRFS 9: Risk - Controlling IAS 39 / IFRS 7 - Hedge Accounting VI 2) IFRS 9: Analyse der Fehler IAS 39 / IFRS 7 3) Currency Headwinds - Hedge Accounting V 4) Currency Headswind - Hedge Accounting V - Treasury in der Praxis 5) Treasury in Practice: 25 Dow Jones Groups - Hedge Accounting IV 6) Treasury in der Praxis: Devisen - und Derivate Management 7) Currency - and Financial Derivative Management in Practice: Hedge Accounting III 8) Mrd. Grab Devisenmanagement Teil III: Hedge Accounting III - 67 europ ische Konzerne - 618 Mrd. Probleme 9) Treasury in Practice: Translation - Risk, Fair Value Hedge and Cash Flow Hedge: Hedge Accounting II 10) Mrd. - Grab Devisenmanagement Teil II: Hedge Accounting Soon appears: Hedge Accounting VII - Master Mind IFRS 9 - Routenplaner Corporate Finance
Описание: In the analyzes to date (previous 6 books), the exchange and financial derivatives risk management of the largest 123 stock exchanges of the processing and manufacturing industries in Europe and the USA were analyzed for the 9 years 2007 - 2015. For this sector and for these groups, a savings potentials of more than 100 billion per year were identified. Therefore, the question arose: Would there exist a more meaningful way of realizing these savings potentials as "only" "immediately P&L effective"? In the US GAAP accounting, the first regulations were provided which intended for a separation of the "operating result" from the influence of the international financial and capital markets. In this way, the balance sheet laws originated, which today are also summarized under the concept of the "hedge accounting" also under IAS / IFRS framework. Within this "hedge accounting," positions can be booked for the fulfillment of certain conditions "for the time being P&L neutral." What additional benefits, for example, for the market capitalization would follow if, with a realization of only 50% of these savings potentials of the currency and financial derivatives, would be used not only to increase, but also to smooth the group results? With it the new "concept of the increased and smoothed group - results" was born. In this book, the added value for each of the 123 companies is calculated exactly, which exact accounting rules must be considered and the approach of the new concept explained. Not only the corporations, the shareholders, the quota of employees and the states benefit from this new concept by significantly higher tax revenues. Among other things an aim of this new concept is not only to make the empires richer and richer. But also to provide the states with a higher financial strength for the climate protection, the expansion of renewable energy and the reduction of youth unemployment in Europe without significantly increasing the new debt. Based on these calculations / analysis results, in the future this new concept will replace the primary goal of the "short - term maximization of profit" pursued in business administration study. Based on this new concept, the premises of the current capital market conditions, 50% of the calculated saving potentials and 30% enterprise profit tax the 67 analyzed European groups could increase their market cap. about additional 1698 billion or 1,7 trillion . Only the 55 analyzed US groups could increase their market cap. by this new concept additional about 1,86 trillion USD or 1862 billion USD.
Описание: Of the 25 Dow Jones Title of the processing and manufacturing industry recorded 23 companies over the period of the years 2007- 2015, negative Translation - total - result. While this Translation - losses amounted in 2013 still to an average of 3.9% of the average group - profits, this quotient grew in 2014 to 11% and in 2015 even to 20.5%. At 7 groups the quotient of Translation loss 2015 to Profit 2015 amounts to 44.7% - 81.9%. These 7 US - groups could have increased her group - profits 44.7% - 81.9% in 2015 or about all 25 groups on an average 20.5% if they had neutralized their Translation - risk. In spite of these Translation - losses only 12 of these 25 groups hedged the Translation - risk by Net Investment Hedges. With increasing globalization the Translation problem will further grow. These and other interesting results from the balance - and hedge accounting analyzes with concern of these worldwide, famous US - corporations: e. g.: 3M, Apple, Boeing, Caterpillar, Chevron, Cisco, Coca - Cola, Du Pont, Exxon Mobil, General Electric, IBM, Intel, Mc Donald, Merck, Microsoft, Nike, Pfizer, Procter & Gamble, Walt Disney and Wal - Mart - Stores. Previously published books: 1)IRFS 9: Risk - Controlling IAS 39 / IFRS 7 - Hedge Accounting VI 2)IFRS 9: Analyse der Fehler IAS 39 / IFRS 7 3)Currency Headwinds - - Hedge Accounting V 4)Currency Headswind - Hedge Accounting V - Treasury in der Praxis 5)Treasury in Practice: 25 Dow Jones Groups- Hedge Accounting IV 6)Treasury in der Praxis: Devisen - und Derivate Management 7)Currency - and Financial Derivative Management in Practice: Hedge Accounting III 8)Mrd. Grab Devisenmanagement Teil III: Hedge Accounting III - 67 europ ische Konzerne - 618 Mrd. Probleme 9)Treasury in Practice: Translation - Risk, Fair Value Hedge and Cash Flow Hedge: Hedge Accounting II 10)Mrd. - Grab Devisenmanagement Teil II: Hedge Accounting Soon appears: Hedge Accounting VII - Master Mind IFRS 9 - Routenplaner Corporate Finance
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