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| 001 | ocn896791596 | ||
| 003 | OCoLC | ||
| 005 | 20171026082108.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 141120s2015 enk ob 001 0 eng | ||
| 010 | _a 2014045941 | ||
| 020 |
_a9781118817964 _q(epub) |
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_a1118817966 _q(epub) |
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_a9781118817940 _q(pdf) |
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| 020 |
_a111881794X _q(pdf) |
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| 020 | _a9781119065876 | ||
| 020 | _a1119065879 | ||
| 020 |
_a1118817974 _q(hardback) |
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| 020 |
_a9781118817971 _q(hardback) |
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| 020 |
_z9781118817971 _q(hardback) |
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_a(OCoLC)896791596 _z(OCoLC)908767716 _z(OCoLC)961696411 _z(OCoLC)962730031 |
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| 037 |
_aCL0500000591 _bSafari Books Online |
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| 100 | 1 |
_aRamirez, Juan, _d1961- |
|
| 245 | 1 | 0 |
_aAccounting for derivatives : advanced hedging under ifrs 9 / _cJuan Ramirez. _h[electronic resource] |
| 250 | _aSecond edition. | ||
| 264 | 1 |
_aWest Sussex, United Kingdom ; _aNew York : _bWiley, _c2015. |
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| 300 | _a1 online resource. | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 | _aThe Wiley finance series | |
| 504 | _aIncludes bibliographical references and index. | ||
| 520 |
_a"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"-- _cProvided by publisher. |
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| 588 | 0 | _aPrint version record and CIP data provided by publisher. | |
| 650 | 0 |
_aFinancial instruments _xAccounting _xStandards. |
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| 650 | 0 |
_aDerivative securities _xAccounting. |
|
| 650 | 0 |
_aHedging (Finance) _xAccounting. |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS _xFinance. _2bisacsh |
|
| 650 | 7 |
_aDerivative securities _xAccounting. _2fast _0(OCoLC)fst00891020 |
|
| 650 | 7 |
_aFinancial instruments _xAccounting _xStandards. _2fast _0(OCoLC)fst00924710 |
|
| 650 | 7 |
_aHedging (Finance) _xAccounting. _2fast _0(OCoLC)fst00954459 |
|
| 655 | 4 | _aElectronic books. | |
| 655 | 0 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aRamirez, Juan, 1961- _tAccounting for derivatives. _bSecond edition. _dWest Sussex, United Kingdom ; New York : John Wiley & Sons, Inc., 2015 _z9781118817971 _w(DLC) 2014045650 |
| 830 | 0 | _aWiley finance series. | |
| 856 | 4 | 0 |
_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119065876 _zWiley Online Library |
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| 999 |
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