000			04061cam a2200481 i 4500
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006			m |o d |
007			cr_|||||||||||
008			141120s2015 enk ob 001 0 eng
010			_a 2014045941
020			_a9781118817964 (epub)
020			_a9781118817940 (pdf)
020			_z9781118817971 (hardback)
035			_a18379827
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
050	0	0	_aHF5681.F54
082	0	0	_a657/.7 _223
084			_aBUS027000 _2bisacsh
100	1		_aRamirez, Juan, _d1961-
245	1	0	_aAccounting for derivatives : _badvanced hedging under ifrs 9 / _cJuan Ramirez.
250			_aSecond edition.
264		1	_aWest Sussex, United Kingdom ; _aNew York : _bWiley , _c2015.
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	0		_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.
588			_aDescription based on print version record and CIP data provided by publisher.
650		0	_aFinancial instruments _xAccounting _xStandards.
650		0	_aDerivative securities _xAccounting.
650		0	_aHedging (Finance) _xAccounting.
650		7	_aBUSINESS & ECONOMICS / Finance. _2bisacsh
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
906			_a7 _bcbc _corigcop _d1 _eecip _f20 _gy-gencatlg
908			_a221028
925	0		_aacquire _eecip book _xpolicy default
955			_fxd12 2015-11-05 book rec'd _fre12 2020-04-28 book rec'd [TW Situational]
989			_a20230822095114.0
999			_c8044 _d8044