Accounting for derivatives : : advanced hedging under ifrs 9 / / Juan Ramirez.
"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'...
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Superior document: | The wiley finance series |
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Place / Publishing House: | West Sussex, United Kingdom ;, New York : : John Wiley & Sons, Inc.,, 2015. |
Year of Publication: | 2015 |
Edition: | Second edition. |
Language: | English |
Series: | Wiley finance series.
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Physical Description: | 1 online resource (795 pages) :; illustrations (some color). |
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Ramirez, Juan, 1961- author. Accounting for derivatives : advanced hedging under ifrs 9 / Juan Ramirez. Second edition. West Sussex, United Kingdom ; New York : John Wiley & Sons, Inc., 2015. 1 online resource (795 pages) : illustrations (some color). text rdacontent computer rdamedia online resource rdacarrier The wiley finance series Includes bibliographical references and index. "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"-- Provided by publisher. Description based on print version record. Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Financial instruments Accounting Standards. Derivative securities Accounting. Hedging (Finance) Accounting. Electronic books. Print version: Ramirez, Juan. Accounting for derivatives : advanced hedging under ifrs 9. West Sussex, United Kingdom : John Wiley & Sons, Inc., 2015 The wiley finance series 9781118817971 (DLC) 201404565 ProQuest (Firm) Wiley finance series. https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1895620 Click to View |
language |
English |
format |
eBook |
author |
Ramirez, Juan, 1961- |
spellingShingle |
Ramirez, Juan, 1961- Accounting for derivatives : advanced hedging under ifrs 9 / The wiley finance series |
author_facet |
Ramirez, Juan, 1961- |
author_variant |
j r jr |
author_role |
VerfasserIn |
author_sort |
Ramirez, Juan, 1961- |
title |
Accounting for derivatives : advanced hedging under ifrs 9 / |
title_sub |
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_auth |
Accounting for derivatives : advanced hedging under ifrs 9 / |
title_new |
Accounting for derivatives : |
title_sort |
accounting for derivatives : advanced hedging under ifrs 9 / |
series |
The wiley finance series |
series2 |
The wiley finance series |
publisher |
John Wiley & Sons, Inc., |
publishDate |
2015 |
physical |
1 online resource (795 pages) : illustrations (some color). |
edition |
Second edition. |
isbn |
9781118817940 9781118817971 |
callnumber-first |
H - Social Science |
callnumber-subject |
HF - Commerce |
callnumber-label |
HF5681 |
callnumber-sort |
HF 45681 F54 R35 42015 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1895620 |
illustrated |
Illustrated |
dewey-hundreds |
600 - Technology |
dewey-tens |
650 - Management & public relations |
dewey-ones |
657 - Accounting |
dewey-full |
657/.7 |
dewey-sort |
3657 17 |
dewey-raw |
657/.7 |
dewey-search |
657/.7 |
oclc_num |
902417358 |
work_keys_str_mv |
AT ramirezjuan accountingforderivativesadvancedhedgingunderifrs9 |
status_str |
n |
ids_txt_mv |
(MiAaPQ)5001895620 (Au-PeEL)EBL1895620 (CaPaEBR)ebr11012458 (OCoLC)902417358 |
hierarchy_parent_title |
The wiley finance series |
is_hierarchy_title |
Accounting for derivatives : advanced hedging under ifrs 9 / |
container_title |
The wiley finance series |
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1792330804648476672 |
fullrecord |
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