LEADER 04334nam 2200661 450 001 9910132284503321 005 20230912153152.0 010 $a1-118-81796-6 010 $a1-119-06587-9 010 $a1-118-81794-X 035 $a(CKB)3710000000342224 035 $a(SSID)ssj0001420809 035 $a(PQKBManifestationID)11871294 035 $a(PQKBTitleCode)TC0001420809 035 $a(PQKBWorkID)11408311 035 $a(PQKB)10641714 035 $a(PQKBManifestationID)16039742 035 $a(PQKB)24197759 035 $a(DLC) 2014045941 035 $a(Au-PeEL)EBL1895620 035 $a(CaPaEBR)ebr11012458 035 $a(OCoLC)902417358 035 $a(CaSebORM)9781118817964 035 $a(MiAaPQ)EBC1895620 035 $a(MiAaPQ)EBC4038912 035 $a(EXLCZ)993710000000342224 100 $a20141120d2015 uy| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting for derivatives $eadvanced hedging under ifrs 9 /$fJuan Ramirez 205 $aSecond edition. 210 1$aWest Sussex, United Kingdom ;$aNew York :$cJohn Wiley & Sons, Inc.,$d2015. 215 $a1 online resource (986 pages) $cillustrations (some color) 225 1 $aThe wiley finance series 300 $aIncludes index. 311 $a1-118-81797-4 320 $aIncludes bibliographical references and index. 330 $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. 410 0$aWiley finance series. 606 $aFinancial instruments$xAccounting$xStandards 606 $aDerivative securities$xAccounting 606 $aHedging (Finance)$xAccounting 615 0$aFinancial instruments$xAccounting$xStandards. 615 0$aDerivative securities$xAccounting. 615 0$aHedging (Finance)$xAccounting. 676 $a657/.7 686 $aBUS027000$2bisacsh 700 $aRamirez$b Juan$f1961-$0857891 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910132284503321 996 $aAccounting for derivatives$91915489 997 $aUNINA