Foreign Currency Translation according to IAS 21 and IAS ...
Heidrich, Chris Sebastian 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 strategie...