Accounting for Derivatives

Advanced Hedging under IFRS 9

Business & Finance, Finance & Investing, Finance
Cover of the book Accounting for Derivatives by Juan Ramirez, Wiley
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Juan Ramirez ISBN: 9781118817964
Publisher: Wiley Publication: January 28, 2015
Imprint: Wiley Language: English
Author: Juan Ramirez
ISBN: 9781118817964
Publisher: Wiley
Publication: January 28, 2015
Imprint: Wiley
Language: English

The derivative practitioner’s expert guide to IFRS 9 application

Accounting 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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

The derivative practitioner’s expert guide to IFRS 9 application

Accounting 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.

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.

More books from Wiley

Cover of the book Qualitative Research Methods in Mental Health and Psychotherapy by Juan Ramirez
Cover of the book A Companion to the Archaeology of Religion in the Ancient World by Juan Ramirez
Cover of the book The Ultimate Harry Potter and Philosophy by Juan Ramirez
Cover of the book ECGs for Beginners by Juan Ramirez
Cover of the book Scientific Writing by Juan Ramirez
Cover of the book The Architect's Guide to Small Firm Management by Juan Ramirez
Cover of the book Regression Analysis by Example by Juan Ramirez
Cover of the book The Wiley-Blackwell Handbook of Family Psychology by Juan Ramirez
Cover of the book International Corporate Finance by Juan Ramirez
Cover of the book Advanced Credit Risk Analysis and Management by Juan Ramirez
Cover of the book Aperture 3 Portable Genius by Juan Ramirez
Cover of the book The Handbook of Criminological Theory by Juan Ramirez
Cover of the book Sex Media by Juan Ramirez
Cover of the book The Handbook of Gender, Sex, and Media by Juan Ramirez
Cover of the book Prospect Research for Fundraisers by Juan Ramirez
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy