haku: @author Wirth, A. / yhteensä: 8
viite: 2 / 8
| Tekijä: | Glaum, M. Wirth, A. |
| Otsikko: | Finanzinstrumente und Risikomanagement |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : ERGÄNZUNGSHEFT 2/98, p. 201-227 |
| Asiasana: | FINANCIAL MANAGEMENT RISK MANAGEMENT ACCOUNTING UNITED KINGDOM GERMANY USA |
| Kieli: | ger |
| Tiivistelmä: | Industrial corporations and trading firms use derivative financial instruments (forward transactions, options, swaps, etc.) on a considerable scale in order to manage their interest rate, currency and commodity price risks. These instruments can be used to reduce risks but also to build up speculative positions in financial markets. The statutory accounting regulations for (derivative) financial instruments are currently at the center of an intense debate. Within the Anglo-American accounting world (US-GAAP, IAS), there is a tendency to move towards a far-reaching market (or fair-value) valuation of financial instruments. The disclosure requirements for risk management are also being extended. |
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