The cost-accounting recognition and accounting treatment of a hedge transaction. – See Derivatives, IAS 39, International Accounting Standards, International Financial Reporting Standards. – See ECB Monthly Report, February 2004, p. 79 (overview with explanatory notes), BaFin Annual Report 2004, p. 89 (difficulties in risk assessment), pp. 182 et seq. (on regulatory developments), BaFin Annual Report 2009, p. 211 (efforts to tighten regulation), BaFin Annual Report 2011, p. 87 (ongoing IASB efforts to produce standards), and the respective BaFin Annual Report, chapter “Supervision of securities trading and investment business.”
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Professor Dr. Eckehard Krah, Dipl.rer.pol.
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