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Jaarverslaggeving, Epe, hoofdstuk 18

Hoofdtuk 18 Vreemde valuta
by

Erwin Tuin

on 23 September 2016

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Transcript of Jaarverslaggeving, Epe, hoofdstuk 18

Erwin Tuin
Vreemde valuta:
hedging en omrekening van jaarrekeningen

Hedge accounting, par. 21.7 HEV
Soorten valuta
Valutarisico

Functionele valuta







Presentatievaluta
Vreemde
valuta

Transacties in vreemde valuta
Twee situaties:

1. Transacties zijn op balansdatum
afgewikkeld

2. Transacties zijn op balansdatum nog niet
afgewikkeld:
- koersrisico is
wel
afgedekt
- koersrisico is
niet
afgedekt
Fair value hedge
voorbeeld 18.3
Cash flow hedge

Bedrijfsuitoefening in het buitenland
Transactierisico

Translatierisico

Strategisch risico
voorbeeld 18.3
voorbeeld 18.4
Full transcript