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Record Nr. |
UNINA9910132284503321 |
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Autore |
Ramirez Juan <1961-> |
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Titolo |
Accounting for derivatives : advanced hedging under ifrs 9 / / Juan Ramirez |
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Pubbl/distr/stampa |
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West Sussex, United Kingdom ; ; New York : , : John Wiley & Sons, Inc., , 2015 |
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ISBN |
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1-118-81796-6 |
1-119-06587-9 |
1-118-81794-X |
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Edizione |
[Second edition.] |
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Descrizione fisica |
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1 online resource (986 pages) : illustrations (some color) |
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Collana |
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Classificazione |
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Disciplina |
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Soggetti |
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Financial instruments - Accounting - Standards |
Derivative securities - Accounting |
Hedging (Finance) - Accounting |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Sommario/riassunto |
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"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 |
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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"-- |
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2. |
Record Nr. |
UNISA996582051603316 |
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Autore |
Dudzik Yvonne |
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Titolo |
Im Zeichen des Unverfügbaren : Literarische Selbst- und Fremdbilder im 20. und 21. Jahrhundert |
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Pubbl/distr/stampa |
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Bielefeld : , : transcript, , 2022 |
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©2022 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (309 pages) |
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Collana |
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Altri autori (Persone) |
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KlawitterArne |
FietzeMartin |
YamamotoHiroshi |
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Soggetti |
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LITERARY CRITICISM / European / German |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Cover -- Inhalt -- Unverfügbarkeit und Literatur -- Theoretische Zugänge -- Die Unverfügbarkeit des Eigenen: Jacques Derridas Gesetz der bedingungslosen Gastfreundschaft als Einsicht in das Leben |
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als Passage -- Zwischen Unverfügbarkeit und Verfügbarkeit als Ressource -- Unverfügbar: Ähnlichkeit und ihr Wissen -- Radikale Fremdheit in literarischen Texten -- Literarische Fremd- und Selbstbilder im Zeichen des Unverfügbaren -- Unverfügbares und Haltgebendes in der Literatur -- Bruno Taut in Japan -- »Vielleicht hätt ich das Buch gern lesen mögen, es war doch wirklich über mich.« -- Unverfügbarkeit in der transgenerationalen Überlieferung des historischen Traumas bei Oskar Pastior und Herta Müller -- Zur Rolle von Fremdheit und Unverfügbarkeit im Brief- und Paketverkehr zwischen BRD und DDR in Uwe Johnsons Prosa -- »Botschaftsverkehr« von unten -- Zwischen Fremdheit und Einheit -- Unverfügbarkeit einer abgelegenen Insel -- »Nehmt euren Virus und haut ab in die Stadt, wo ihr herkommt!« -- Autor:innenverzeichnis. |
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Sommario/riassunto |
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Fremdheitserfahrungen sind immer auch Selbsterfahrungen, die in der Literatur mit spezifischen Strategien der Inszenierung umgesetzt werden. Die Beiträger*innen fragen danach, inwieweit Texte und Autor*innen den Anspruch des Fremden zum Verstummen bringen oder für eine Form von Responsivität plädieren, in der die Präsenz eines unverstanden bleibenden Fremden zugelassen wird. Mit einem Fokus auf deutschsprachige Literatur des 20. und 21. Jahrhunderts analysieren sie die systematisch nicht einzuholende Kategorie des Unverfügbaren, die eine zentrale Rolle bei der Entwicklung von Fremd- und Selbstbildern spielt. |
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