Grundsätze ordnungsmässiger Sicherungsbilanzierung nach IFRS und HGB

The ever-increasing complexity and dynamics of financial risk management require the development of consistent, overarching accounting principles for hedging relationships. To this end, Matthias Backes subjects the accounting regulations on hedge accounting under IFRS and HGB to a normative analysis and identifies guiding principles for the presentation of hedging strategies. Within the framework of a comparative law case study, the application and implications of these principles are illustrated by systematically deriving numerous individual problem solutions.