Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)

Accounting for Derivatives: Advanced (*9 *) under IFRS 9 (2nd Edition) discusses the most likely accounting ramifications of a proposed deal on derivatives technique, in positioning with the IFRS 9 requirements. Written by a Big Four consultant, this PDF ebook shares the author’s insights from dealing with business to reduce the revenues volatility effect of hedging with derivatives. This 2nd edition consists of brand-new chapters on hedging inflation threat and stock alternatives, with brand-new cases on unique hedging circumstances consisting of hedging elements of product threat. This brand-new edition likewise covers the accounting treatment of unique derivatives circumstances, such as raising funding through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are utilized thoroughly throughout the PDF book, mimicing a particular hedging technique from its beginning to maturity following a typical pattern. Coverage consists of instruments such as forwards, cross-currency swaps, swaps, and mixes of basic alternatives, plus more complicated derivatives like knock-in forwards, variety accruals, KIKO forwards, and swaps in defaults. The acquired specialist’s specialist guide to IFRS 9 application Under IFRS, derivatives that do not certify for hedge accounting might considerably increase revenues volatility. Compliant application of hedge accounting needs knowledge throughout both the requirements and markets, with a proper balance in between derivatives knowledge and accounting understanding. This ebook assists bridge the divide, offering thorough IFRS protection from an useful point of view.

• Challenge the credentials for hedge accounting as the supreme goal
• Become acquainted with the most typical hedging instruments from an IFRS 9 point of view
• Examine FX threat and hedging of revenues, dividends, and net possessions of foreign aids
• Learn brand-new requirements surrounding the hedge of products, equity, inflation, and foreign and domestic liabilities

IFRS 9 is set to change IAS 39, and numerous professionals will require to change their accounting policies and hedging techniques to comply with the brand-new requirement. Accounting for Derivatives 2nd edition is the only book to cover IFRS 9 particularly for the derivatives specialist, with specialist assistance and useful guidance. Note: Only the PDF of the book isincluded No online access codes are included in the purchase