Accounting for risk, hedging, and complex contracts:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Routledge
2014
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXVIII, 559 S. graph. Darst. |
| ISBN: | 9780415808934 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting for risk, hedging, and complex contracts |c A. Rashad Abdel-khalik |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a New York [u.a.] |b Routledge |c 2014 | |
| 300 | |a XXVIII, 559 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
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| 650 | 4 | |a Risk | |
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Datensatz im Suchindex
| _version_ | 1804150451091800064 |
|---|---|
| adam_text | Titel: Accounting for risk, hedging and complex contracts
Autor: Abdel-Khalik, Ahmed Rashad
Jahr: 2014
DETAILED CONTENTS
List of Illustrations xvii
Preface xxiii
PART I FOUNDATION 1
¦ CHAPTER 1 Definitions of Risk and Risk Appetite 3
1.1 Risk and Open Systems 3
1.2 Risk and Uncertainty 4
1.3 Risk-Taking Types of Decision Makers: Three Schools of Thought 6
1.3.1 The Intrinsic School 6
1.3.2 The Extrinsic (Situational) School 8
1.3.3 Comparing the Two Theories 9
1.3.4 The Pragmatic School 9
1.4 Internal Controls and Risk-Seeking Behavior 10
1.5 A Summary and Transition 12
¦ CHAPTER 2 Types of Risk 15
2.1 Open Systems and Different Risk Exposures 15
2.2 Qualitative Classification of Risk 17
2.2.1 Insurability 17
2.2.2 Diversifiability 18
2.3 Functional Classification of Risk 19
2.3.1 Operational Risk and Accounting Controls 19
2.3.2 Accounting Reporting Risk Exposures 21
2.3.3 Market (Price) Risk 34
2.3.4 Credit Risk 45
2.3.5 Liquidity Risk 47
2.4 Summary of Key Points 48
¦ CHAPTER 3 Measurement of Risk 51
3.1 Risk and Ambiguity 51
3.2 Measurement of Risk with Limited Observations 51
3.2.1 Using Two Observations 51
3.2.2 Risk Measures Using Three Observations 54
3.2.3 Measurement of Risk for Multiple Observations 57
3.3 Value-at-Risk 60
3.3.1 Meaning and Estimation of VaR 61
3.3.2 The Effect of Diversification on VaR 64
3.3.3 Limitations of VaR 68
3.3.4 Illustrations of VaR in Annual Reports 68
3.3.5 Comparison of VaR Disclosures 71
3.3.6 Quasi Value-at-Risk in Accounting 71
3.3.7 Earnings at Risk 72
3.4 Interest-Rate-Gap and Duration-Gap as Measures of Interest Rate Risk 72
3.4.1 Interest-Rate-Gap Measures 73
3.4.2 Duration Measures 76
3.4.3 Same Present Values for Assets with Different Durations 78
3.5 Other Liquidity Risk Measures 80
3.5.1 Fixed Charge Ratio 81
3.6 Measurement of Credit Risk 82
3.6.1 Using Financial Analysis Ratios 82
3.6.2 Multivariate Analysis of Default Risk Using Financial Ratios 84
3.6.3 Merton s and KMV Models 85
3.6.4 Morningstar s Comparison of Models 87
3.6.5 Credit Scoring 88
3.7 Summary of Key Points 89
3.7.1 Generic Measures of Risk 90
3.7.2 Functional Measures of Risk 90
¦ CHAPTER 4 Basics of Risk Management 93
4.1 Enterprise Risk Management (ERM) 93
4.2 Definition of ERM 93
4.3 The COSO Cube 94
4.3.1 An Example of Implementing a COSO-Like System 95
4.4 Event Severity and Likelihood 96
4.5 Approaches to Managing Risk 97
4.5.1 Risk Avoidance 98
4.5.2 Self-Insuring 99
4.5.3 Second Party Insurance 99
4.5.4 Diversification 102
4.6 Alliances and Interlocking Ownership (Keiretsu Chaebol) 108
4.7 Hedging 109
4.7.1 Definition of Hedging 109
4.7.2 Natural Hedging 109
4.7.3 Financial Hedging 111
4.7.4 Factors to Consider in Hedging 112
4.8 Asset/Liability Management 115
4.8.1 Factoring 116
4.8.2 Securitization 116
4.9 Managing Credit Risk 120
4.9.1 Debt Covenants 120
4.10 Summary of Key Points 124
PART II INSTRUMENTS 127
¦ CHAPTER 5 An Introduction to Derivative Financial Instruments
(Freestanding Derivatives) 129
5.1 Fundamental and Derivative Financial Instruments 129
5.1.1 Fundamental Securities 129
5.1.2 Derivative Instruments 130
5.2 Options 131
5.2.1 Types of Options 131
5.2.2 Basic Features 131
5.2.3 Market Price versus Strike Price 133
5.2.4 Payoff Functions of Call and Put Options 134
5.2.5 Option Premium and Other Values 135
5.2.6 Valuation of Options 136
5.2.7 Options Greeks 145
5.3 Warrants 148
5.3.1 Nature of Warrants 148
5.3.2 Valuation of Warrants 153
5.3.3 Examples of Annual Report Disclosures of Warrants 154
5.4 Swap Contracts 155
5.4.1 Interest Rate Swaps 156
5.4.2 Commodity Swaps 167
5.5 Forward Contracts 170
5.5.1 Definition and Concepts 170
5.5.2 Valuation of Forward Contracts 171
5.5.3 An Illustration of a Commodity Forward Contract 173
5.6 Futures 176
5.7 Credit Default Swaps 178
5.7.1 Two Important Qualifications 178
5.7.2 The Implications 179
5.8 Summary of Key Points 180
PART III ACCOUNTING 183
¦ CHAPTER 6 Qualifications for Hedge Accounting 185
6.1 A Brief Recap of Financial Derivatives 185
6.2 Accounting for Financial Derivatives under Ordinary GAAP 185
6.2.1 Fair Value Is Mandatory 185
6.2.2 The Changes in Fair Values Flow through Earnings 186
6.3 Uses of Financial Derivatives 186
6.3.1 Using Derivatives as Investments 186
6.3.2 Using Derivatives to Hedge Risk 188
6.4 What Is Hedge Accounting? 192
6.4.1 Basic Features 192
6.4.2 Ultimate Goals of Hedge Accounting 193
6.5 Fundamental Premises 193
6.6 Hedge Accounting Qualifying Criteria 195
6.6.1 An Outline of Qualifying Criteria 195
6.6.2 Necessary Requisites 196
6.7 How Important Are Derivative Instruments? 213
6.8 Sources of Complexity in Hedge Accounting 216
6.9 Summary of Key Points 221
6.9.1 Previous Chapter 221
6.9.2 Key Issues 222
¦ CHAPTER 7 Hedge Accounting I (Single Currency) 226
7.1 The Two Types of Accounting Standards 226
7.2 Ordinary GAAP versus Hedge Accounting 226
7.2.1 Financial Assets 227
7.2.2 Financial Liabilities 228
7.3 Risk and Hedge Accounting 228
7.3.1 Two Main Types of Risk Exposure 228
7.3.2 Hedging Objectives 229
7.3.3 Hedgeable Risks 231
7.4 Why Hedge Accounting? 238
7.4.1 Similar Risk Exposure but Different Accounting Treatment 238
7.4.2 Mismatching Flows and Value Changes 240
7.4.3 Mismatching Timing of Flows and Earnings Recognition 244
7.4.4 Centrality of Management Intent 248
7.4.5 Special Issues about Cash Flow Hedge (Overhedge and Underhedge) 249
7.5 Hedging Inventory 250
7.5.1 Fair Value Hedge of Inventory (1) 251
7.5.2 Cash Flow Hedge of Forecasted Sale of Inventory (2) 260
7.5.3 Fair Value Hedge of Inventory (3) 265
7.5.4 Fair Value Hedge of Inventory (4) 272
7.6 Cash Flow Hedge 277
7.6.1 Hedging a Prospective Transaction (A Case ofUnderhedge Followed by Overhedge) 277
7.6.2 Cash Flow Hedge of Prospective Transaction (Recapturing Overhedge Charges) 283
7.7 Summary of Key Points 287
¦ CHAPTER 8 Hedge Accounting II (Single Currency) 291
8.1 Hedging Interest Rate Risk 291
8.1.1 Types of Interest Rate Risk Exposure 292
8.1.2 Interest Rate Swaps 293
8.2 Illustrations of Accounting for Hedging Using Interest Rate Swaps 298
8.2.1 Hedging a Fixed-Rate Debt 298
8.2.2 Determination of Swap Rates 299
8.2.3 Determination of the Fixed-Leg Rate 301
8.2.4 Some Financial Considerations 302
8.3 The Accounting Processes and Analysis 302
8.3.1 Hedge Designation 303
8.3.2 Conclusion of Prospective (Ex-Ante) Assessment of Hedge Effectiveness 304
8.3.3 Performance of the Hedge 307
8.3.4 Hedge Ineffectiveness and Termination 314
8.3.5 The Management Decision 315
8.4 Hedging Interest Rate Risk in a Cash Flow Hedge 317
8.4.1 Management Decision on the Accounting 318
8.5 Hedging Securities Valued at Fair Value through Other Comprehensive Income
(Available for Sale) 322
8.5.1 Fair Value Hedge of Interest Rate Risk (For Marketable Securities (AFS) in
Absence or Presence of Credit Default Risk) 322
8.5.2 Hedging Cash Flow Risk Using Interest Rate Floors 325
8.6 Summary of Key Points 330
8.6.1 Accounting for Interest Rate Swaps 330
¦ CHAPTER 9 Hybrid Instruments and Embedded Derivatives 333
9.1 Basic Features of Hybrids 333
9.2 Examples of Hybrid Securities 334
9.2.1 Bonds with Detachable Warrants 335
9.2.2 Bonds with Non-Detachable Warrants 336
9.2.3 Convertible Bonds 336
9.2.4 Callable and Puttable Debt 338
9.2.5 Convertible Callable and Puttable Bonds 340
9.2.6 Debt Exchangeable for Common Stock (DECS) 343
9.2.7 Equity-Linked Notes 348
9.2.8 Adjustable, Step-up, Callable Financial Instruments 349
9.2.9 Preferred Stock 350
9.3 Accounting for Hybrid Instruments 352
9.3.1 The Challenge for Accounting 352
9.3.2 Definitions from Master Glossary of Accounting Standards Codification 353
9.4 Three Building Blocks 354
9.4.1 Distinction between Liabilities and Equity 354
9.4.2 Bifurcation of Hybrid Instruments 357
9.4.3 Multiple Embedded Derivatives 361
9.5 Embedded Derivatives Not Subject to Hedge Accounting 363
9.5.1 Contracts Classified in their Entirety as Liabilities 363
9.5.2 Contracts that Are Equity Derivatives 366
9.5.3 Extreme Risk Interest Rate-Linked Derivatives 375
9.6 Summary of Key Points 376
9.6.1 Types of Derivatives 376
9.6.2 Accounting for Embedded Derivatives 377
¦ CHAPTER 10 Currency Types and Risk: Hedging Transaction
Settlement Risk 380
10.1 An Overview of Currency Matters 380
10.2 Changing Currency Exchange Rates 381
10.2.1 The Gold Standard 381
10.2.2 The Currency-Floating Regime: Causes of Changing Rates 382
10.3 Consequences of Changing Currency Exchange Rates 385
10.4 Types of Exchange Rate Changes 385
10.4.1 Currency Changes 385
10.5 Types of Currency Prices 387
10.5.1 Currency Prices by Reference to Time 387
10.5.2 Currency Type by Reference to Function 388
10.6 Currency Risk Exposure 391
10.6.1 Definition and Types of Currency Risk 391
10.7 Currency Transaction-Settlement Risk 393
10.7.1 Sources of Currency Transaction-Settlement Risk 394
10.7.2 Examples of Currency Transaction-Settlement Risk 394
10.8 Mitigating Currency Transaction-Settlement Risk 400
10.8.1 Parallel (or Back-to-Back) Loans 400
10.8.2 Matching Inflows and Outflows in the Same Currency 402
10.8.3 Money Market Hedge 403
10.9 Hedging Using Financial Derivatives 407
10.9.1 Accounting Qualifying Criteria for Hedging Currency Risk 407
10.9.2 Other Unique Features 409
10.9.3 Examples of Hedging Currency in some Enterprises 411
10.10 Currency Hedge Accounting Illustrations 413
10.10.1 Using Forward Contracts to Hedge Foreign-Currency-Denominated Debt 413
10.10.2 Processing and Accounting Documentation 415
10.11 Summary of Key Points 422
¦ CHAPTER 11 Operating and Accounting Currency Risk 424
11.1 A Brief Review 424
11.2 Volume of Currency Derivatives 424
11.3 Currency Operating Risk 425
11.3.1 Hedging Forecasted Sales and Purchases 426
11.4 An Illustration of Hedging a Forecasted Foreign Purchase (Using Currency Options) 428
11.4.1 Accounting for the Hedging Relationship 429
11.4.2 Consequences of Hedge Effectiveness 435
11.4.3 What if the Options Were Out-of-the-Money? 436
11.5 Hedging a Firm (Binding) Commitment 436
11.5.1 Using Forward Contracts to Hedge Firm Commitment 437
11.5.2 An Illustration of Hedging Currency Risk of a Firm Commitment 438
11.5.3 Analysis of the of the Fair Value Hedge Illustration 444
11.6 Accounting for Currency Swaps 444
11.6.1 Design and Valuation of Currency Swaps 445
11.6.2 An Illustration: Fixed-for-Fixed Currency Swap 446
11.7 Translation (Accounting) Risk 458
11.7.1 Relevant Types of Currency Exchange Rates 459
11.7.2 Relevance of Organizational Influence 460
11.7.3 Risk Exposure of Net Investment 465
11.7.4 An Illustration of the Translation Adjustment Account and Hedging 466
11.8 Summary of Key Points 475
¦ CHAPTER 12 Risk Disclosure in Financial Statements 478
12.1 Disclosure and Geography 478
12.2 General Disclosures 478
12.3 Disclosure Related to Strategic Risk 479
12.4 Market Risk Disclosures 482
12.4.1 Disclosure of Financial Instruments and Hedging 483
12.4.2 Illustrations 485
12.5 Liquidity Risk 491
12.5.1 Basic Definitions Related to Financial Instruments 492
12.5.2 A Summary of the Proposed ASU Disclosures 492
12.5.3 Related Disclosures 495
12.6 Credit Risk 496
12.6.1 Measurement and Management of Credit Risk: Illustrations 498
12.7 Disclosures about Operational Risk 501
12.7.1 Disclosures about Internal Control and Information System 501
12.7.2 Disclosure about Employees Compensation and Risk Governance 504
12.8 Concentration Risk 505
12.8.1 Categories of Concentration Risk 505
12.9 Summary of Key Points 509
Appendix to Chapter 1: The Gambler Who Does Not Lose 512
Appendix to Chapter 7: Proposed Changes in the Classification of Financial Instruments 516
Appendix to Chapter 9: The Significance of Embedded Derivatives (The Case of
Landsvirkjun, Iceland) 541
Bibliography
Index
543
551
|
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| language | English |
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| spelling | Abdel-Khalik, Ahmed Rashad 1940- Verfasser (DE-588)134174127 aut Accounting for risk, hedging, and complex contracts A. Rashad Abdel-khalik 1. publ. New York [u.a.] Routledge 2014 XXVIII, 559 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Hedging (Finance) Accounting Risk Accounting Hedgeaccounting (DE-588)7672313-6 gnd rswk-swf Hedgeaccounting (DE-588)7672313-6 s DE-604 Erscheint auch als Online-Ausgabe 978-0-203-13753-6 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026057007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Accounting for risk, hedging, and complex contracts |
| title_auth | Accounting for risk, hedging, and complex contracts |
| title_exact_search | Accounting for risk, hedging, and complex contracts |
| title_full | Accounting for risk, hedging, and complex contracts A. Rashad Abdel-khalik |
| title_fullStr | Accounting for risk, hedging, and complex contracts A. Rashad Abdel-khalik |
| title_full_unstemmed | Accounting for risk, hedging, and complex contracts A. Rashad Abdel-khalik |
| title_short | Accounting for risk, hedging, and complex contracts |
| title_sort | accounting for risk hedging and complex contracts |
| topic | Hedging (Finance) Accounting Risk Accounting Hedgeaccounting (DE-588)7672313-6 gnd |
| topic_facet | Hedging (Finance) Accounting Risk Accounting Hedgeaccounting |
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