Accounting for derivatives: advanced hedging under IFRS 9
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
West Sussex, United Kingdom
Wiley
2015
|
| Ausgabe: | Second edition |
| Schriftenreihe: | The Wiley finance series
|
| Schlagworte: | |
| Online-Zugang: | FRO01 TUM01 UBG01 UPA01 Volltext |
| Beschreibung: | "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"-- Includes bibliographical references and index |
| Beschreibung: | 1 Online-Ressource (xxii, 770 Seiten) Diagramme |
| ISBN: | 9781118817964 1118817966 9781118817940 111881794X 9781119065876 1119065879 |
| DOI: | 10.1002/9781119065876 |
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| 245 | 1 | 0 | |a Accounting for derivatives |b advanced hedging under IFRS 9 |c Juan Ramirez |
| 250 | |a Second edition | ||
| 264 | 1 | |a West Sussex, United Kingdom |b Wiley |c 2015 | |
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| 338 | |b cr |2 rdacarrier | ||
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| 500 | |a 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. | ||
| 500 | |a 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"-- | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 7 | |a BUSINESS & ECONOMICS / Finance |2 bisacsh | |
| 650 | 7 | |a Derivative securities / Accounting |2 fast | |
| 650 | 7 | |a Financial instruments / Accounting / Standards |2 fast | |
| 650 | 7 | |a Hedging (Finance) / Accounting |2 fast | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Financial instruments / Accounting / Standards | |
| 650 | 4 | |a Derivative securities / Accounting | |
| 650 | 4 | |a Hedging (Finance) / Accounting | |
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Datensatz im Suchindex
| _version_ | 1804175979330928640 |
|---|---|
| any_adam_object | |
| author | Ramirez, Juan 1961- |
| author_GND | (DE-588)133555100 |
| author_facet | Ramirez, Juan 1961- |
| author_role | aut |
| author_sort | Ramirez, Juan 1961- |
| author_variant | j r jr |
| building | Verbundindex |
| bvnumber | BV043397316 |
| classification_rvk | QK 600 QK 660 QP 824 |
| collection | ZDB-35-WIC |
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| dewey-full | 657/.7 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.7 |
| dewey-search | 657/.7 |
| dewey-sort | 3657 17 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1002/9781119065876 |
| edition | Second edition |
| format | Electronic eBook |
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| id | DE-604.BV043397316 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:24:53Z |
| institution | BVB |
| isbn | 9781118817964 1118817966 9781118817940 111881794X 9781119065876 1119065879 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028815900 |
| oclc_num | 896791596 |
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| physical | 1 Online-Ressource (xxii, 770 Seiten) Diagramme |
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| publishDate | 2015 |
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| publisher | Wiley |
| record_format | marc |
| series2 | The Wiley finance series |
| spelling | Ramirez, Juan 1961- Verfasser (DE-588)133555100 aut Accounting for derivatives advanced hedging under IFRS 9 Juan Ramirez Second edition West Sussex, United Kingdom Wiley 2015 © 2015 1 Online-Ressource (xxii, 770 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier The Wiley finance series "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"-- Includes bibliographical references and index BUSINESS & ECONOMICS / Finance bisacsh Derivative securities / Accounting fast Financial instruments / Accounting / Standards fast Hedging (Finance) / Accounting fast Wirtschaft Financial instruments / Accounting / Standards Derivative securities / Accounting Hedging (Finance) / Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Hedging (DE-588)4123357-8 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Derivat Wertpapier (DE-588)4381572-8 gnd rswk-swf Electronic books Derivat Wertpapier (DE-588)4381572-8 s Rechnungslegung (DE-588)4128343-0 s Hedging (DE-588)4123357-8 s International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 Erscheint auch als Druck-Ausgabe 978-1-118-81797-1 https://doi.org/10.1002/9781119065876 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Ramirez, Juan 1961- Accounting for derivatives advanced hedging under IFRS 9 BUSINESS & ECONOMICS / Finance bisacsh Derivative securities / Accounting fast Financial instruments / Accounting / Standards fast Hedging (Finance) / Accounting fast Wirtschaft Financial instruments / Accounting / Standards Derivative securities / Accounting Hedging (Finance) / Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Hedging (DE-588)4123357-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4123357-8 (DE-588)4128343-0 (DE-588)4381572-8 |
| title | Accounting for derivatives advanced hedging under IFRS 9 |
| title_auth | Accounting for derivatives advanced hedging under IFRS 9 |
| title_exact_search | Accounting for derivatives advanced hedging under IFRS 9 |
| title_full | Accounting for derivatives advanced hedging under IFRS 9 Juan Ramirez |
| title_fullStr | Accounting for derivatives advanced hedging under IFRS 9 Juan Ramirez |
| title_full_unstemmed | Accounting for derivatives advanced hedging under IFRS 9 Juan Ramirez |
| title_short | Accounting for derivatives |
| title_sort | accounting for derivatives advanced hedging under ifrs 9 |
| title_sub | advanced hedging under IFRS 9 |
| topic | BUSINESS & ECONOMICS / Finance bisacsh Derivative securities / Accounting fast Financial instruments / Accounting / Standards fast Hedging (Finance) / Accounting fast Wirtschaft Financial instruments / Accounting / Standards Derivative securities / Accounting Hedging (Finance) / Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Hedging (DE-588)4123357-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| topic_facet | BUSINESS & ECONOMICS / Finance Derivative securities / Accounting Financial instruments / Accounting / Standards Hedging (Finance) / Accounting Wirtschaft International Financial Reporting Standards Hedging Rechnungslegung Derivat Wertpapier |
| url | https://doi.org/10.1002/9781119065876 |
| work_keys_str_mv | AT ramirezjuan accountingforderivativesadvancedhedgingunderifrs9 |