Diploma Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Hohenheim (FB Betriebswirtschaftslehre), course: Betriebliches Rechnungswesen, 67 entries in the bibliography, language: English, abstract: This book 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....

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...