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Record Nr. |
UNINA9910782817203321 |
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Autore |
Ramirez Juan <1961-> |
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Titolo |
Accounting for derivatives [[electronic resource] ] : advanced hedging under IFRS / / Juan Ramirez |
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Pubbl/distr/stampa |
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Chichester ; ; Hoboken, NJ, : John Wiley & Sons, c2007 |
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ISBN |
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1-119-99492-6 |
1-118-67347-6 |
1-282-34280-0 |
9786612342806 |
0-470-72344-0 |
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Descrizione fisica |
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1 online resource (443 p.) |
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Collana |
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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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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. [419]) and index. |
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Nota di contenuto |
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Accounting for Derivatives; Contents; Preface; 1 The Theoretical Framework; 2 An Introduction to the Derivative Instruments; 3 Hedging Foreign Exchange Risk; 4 Hedging Foreign Subsidiaries; 5 Hedging Interest Rate Risk; 6 Hedging Foreign Currency Liabilities; 7 Hedging Equity Risk; 8 Hedging Commodity Risk; 9 Hedge Accounting: A Double Edged Sword; References; Index |
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Sommario/riassunto |
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Accounting for Derivatives: Advanced Hedging under IFRS is a comprehensive practical guide to hedge accounting. This book is neither written by auditors afraid of providing opinions on strategies for which accounting rules are not clear, nor by accounting professors lacking practical experience. Instead, it is based on day-to-day experience, advising corporate CFOs and treasurers on sophisticated hedging strategies. It covers the most frequent hedging strategies and addresses the most pressing challenges that corporate executives find today. The book is case-driven with each case anal |
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