Coverart for item
The Resource Accounting for derivatives : advanced hedging under ifrs 9, Juan Ramirez

Accounting for derivatives : advanced hedging under ifrs 9, Juan Ramirez

Label
Accounting for derivatives : advanced hedging under ifrs 9
Title
Accounting for derivatives
Title remainder
advanced hedging under ifrs 9
Statement of responsibility
Juan Ramirez
Creator
Author
Subject
Language
eng
Summary
"The derivative practitioner's expert guide to IFRS 9 applicationAccounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author's insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears.Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective. Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies. Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities. Challenge the qualification for hedge accounting as the ultimate objective. IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice"--
Member of
Assigning source
Provided by publisher
Cataloging source
MiAaPQ
Illustrations
  • illustrations
  • charts
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
The wiley finance series
Accounting for derivatives : advanced hedging under ifrs 9, Juan Ramirez
Label
Accounting for derivatives : advanced hedging under ifrs 9, Juan Ramirez
Link
http://libproxy.rpi.edu/login?url=https://ebookcentral.proquest.com/lib/connectny/detail.action?docID=1895620
Publication
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Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type MARC source
rdacontent
http://library.link/vocab/cover_art
https://contentcafe2.btol.com/ContentCafe/Jacket.aspx?Return=1&Type=S&Value=9781118817940&userID=ebsco-test&password=ebsco-test
Dimensions
unknown
http://library.link/vocab/discovery_link
{'f': 'http://opac.lib.rpi.edu/record=b4080610'}
Edition
Second edition.
Extent
1 online resource (795 pages)
Form of item
online
Isbn
9781118817940
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Other physical details
illustrations (some color).
Sound
unknown sound
Specific material designation
remote

Library Locations

    • Folsom LibraryBorrow it
      110 8th St, Troy, NY, 12180, US
      42.729766 -73.682577
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