LEADER 02932nam 2200661Ia 450 001 9910824491303321 005 20240501132928.0 010 $a1-119-99492-6 010 $a1-118-67347-6 010 $a1-282-34280-0 010 $a9786612342806 010 $a0-470-72344-0 035 $a(CKB)1000000000724663 035 $a(EBL)470697 035 $a(OCoLC)608624311 035 $a(SSID)ssj0000287844 035 $a(PQKBManifestationID)11205215 035 $a(PQKBTitleCode)TC0000287844 035 $a(PQKBWorkID)10371967 035 $a(PQKB)10373885 035 $a(MiAaPQ)EBC470697 035 $a(Au-PeEL)EBL470697 035 $a(CaPaEBR)ebr10300945 035 $a(CaONFJC)MIL234280 035 $a(EXLCZ)991000000000724663 100 $a20070702d2007 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for derivatives $eadvanced hedging under IFRS /$fJuan Ramirez 205 $a1st ed. 210 $aChichester ;$aHoboken, NJ $cJohn Wiley & Sons$dc2007 215 $a1 online resource (443 p.) 225 1 $aWiley finance series 300 $aDescription based upon print version of record. 311 $a0-470-51579-1 320 $aIncludes bibliographical references (p. [419]) and index. 327 $aAccounting 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 330 $aAccounting for Derivatives: Advanced Hedging under IFRS is a comprehensive practical guide to hedge accounting. This book is neither written by auditors afraid of providing opinions on strategies for which accounting rules are not clear, nor by accounting professors lacking practical experience. Instead, it is based on day-to-day experience, advising corporate CFOs and treasurers on sophisticated hedging strategies. It covers the most frequent hedging strategies and addresses the most pressing challenges that corporate executives find today. The book is case-driven with each case anal 410 0$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 $a657.7 676 $a657/.7 700 $aRamirez$b Juan$f1961-$0857891 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824491303321 996 $aAccounting for derivatives$91915489 997 $aUNINA