Gewinn- und Verlustrechnung zusammensetzt. - Was die Bilanzierung nach HGB und nach IFRS unterscheidet. (Verlagstext) …

"The derivative practitioner's expert guide to IFRS 9 applicationAccounting for Derivatives explains the likely … accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a … forwards, range accruals, and swaps in arrears.Under IFRS, derivatives that do not qualify for hedge accounting may …