MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03308cam a22003135a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
18379025 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20151022140826.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
141120s2015 enkad frb 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118817971 (hardback) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Modifying agency |
EG-ScBUE |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.7 |
| Item number |
RAM |
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ramirez, Juan, |
| Dates associated with a name |
1961- |
| 9 (RLIN) |
38405 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting for derivatives : |
| Remainder of title |
advanced hedging under IFRS 9 / |
| Statement of responsibility, etc |
Juan Ramirez. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
West Sussex : |
| Name of publisher, distributor, etc |
John Wiley & Sons, Inc., |
| Date of publication, distribution, etc |
2015. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 770 p. : |
| Other physical details |
charts, table ; |
| Dimensions |
25 cm. |
| 490 0# - Series Statement |
|---|
| Series statement |
The wiley finance series |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Index : p. 749-770. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"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". |
| 630 07 - SUBJECT ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
International financial reporting standards. |
| Source of heading or term |
BUEsh |
| 9 (RLIN) |
36756 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial instruments |
| General subdivision |
Accounting |
| -- |
Standards. |
| Source of heading or term |
BUEsh |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Derivative securities |
| General subdivision |
Accounting. |
| Source of heading or term |
BUEsh |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Hedging (Finance) |
| General subdivision |
Accounting. |
| Source of heading or term |
BUEsh |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Source of heading or term |
BUEsh |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Resource For college |
BAEPS, Business Administration |
| Arrived date list |
September2015 |
| -- |
October2015 |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Form subdivision |
Reading book |
| -- |
34232 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Call number prefix |
657.7 RAM |
| 952 ## - LOCATION AND ITEM INFORMATION (KOHA) |
|---|
| -- |
2015-10-22 |