000			03308cam a22003135a 4500
001			18379025
005			20151022140826.0
008			141120s2015 enkad frb 001 0 eng d
020			_a9781118817971 (hardback)
040			_aDLC _beng _cDLC _dEG-ScBUE
082	0	4	_a657.7 _bRAM _222
100	1		_aRamirez, Juan, _d1961- _938405
245	1	0	_aAccounting for derivatives : _badvanced hedging under IFRS 9 / _cJuan Ramirez.
250			_a2nd ed.
260			_aWest Sussex : _bJohn Wiley & Sons, Inc., _c2015.
300			_axx, 770 p. : _bcharts, table ; _c25 cm.
490	0		_aThe wiley finance series
500			_aIndex : p. 749-770.
504			_aIncludes bibliographical references.
520			_a"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	0	7	_aInternational financial reporting standards. _2BUEsh _936756
650		0	_aFinancial instruments _xAccounting _xStandards. _2BUEsh
650		0	_aDerivative securities _xAccounting. _2BUEsh
650		0	_aHedging (Finance) _xAccounting. _2BUEsh
651			_2BUEsh
653			_bBUSADM _cSeptember2015 _cOctober2015
655			_vReading book _934232
942			_2ddc _k657.7 RAM
999			_c20852 _d20824