Accounting for derivatives : advanced hedging under ifrs 9 / / Juan Ramirez |
Autore | Ramirez Juan <1961-> |
Edizione | [Second edition.] |
Pubbl/distr/stampa | West Sussex, United Kingdom ; ; New York : , : John Wiley & Sons, Inc., , 2015 |
Descrizione fisica | 1 online resource (986 pages) : illustrations (some color) |
Disciplina | 657/.7 |
Collana | The wiley finance series |
Soggetto topico |
Financial instruments - Accounting - Standards
Derivative securities - Accounting Hedging (Finance) - Accounting |
ISBN |
1-118-81796-6
1-119-06587-9 1-118-81794-X |
Classificazione | BUS027000 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910132284503321 |
Ramirez Juan <1961->
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West Sussex, United Kingdom ; ; New York : , : John Wiley & Sons, Inc., , 2015 | ||
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Lo trovi qui: Univ. Federico II | ||
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Accounting for derivatives [[electronic resource] ] : advanced hedging under IFRS / / Juan Ramirez |
Autore | Ramirez Juan <1961-> |
Pubbl/distr/stampa | Chichester ; ; Hoboken, NJ, : John Wiley & Sons, c2007 |
Descrizione fisica | 1 online resource (443 p.) |
Disciplina |
657.7
657/.7 |
Collana | Wiley finance series |
Soggetto topico |
Financial instruments - Accounting - Standards
Derivative securities - Accounting Hedging (Finance) - Accounting |
ISBN |
1-119-99492-6
1-118-67347-6 1-282-34280-0 9786612342806 0-470-72344-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 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 |
Record Nr. | UNINA-9910782817203321 |
Ramirez Juan <1961->
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Chichester ; ; Hoboken, NJ, : John Wiley & Sons, c2007 | ||
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Lo trovi qui: Univ. Federico II | ||
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Accounting for derivatives : advanced hedging under IFRS / / Juan Ramirez |
Autore | Ramirez Juan <1961-> |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Chichester ; ; Hoboken, NJ, : John Wiley & Sons, c2007 |
Descrizione fisica | 1 online resource (443 p.) |
Disciplina |
657.7
657/.7 |
Collana | Wiley finance series |
Soggetto topico |
Financial instruments - Accounting - Standards
Derivative securities - Accounting Hedging (Finance) - Accounting |
ISBN |
1-119-99492-6
1-118-67347-6 1-282-34280-0 9786612342806 0-470-72344-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 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 |
Record Nr. | UNINA-9910824491303321 |
Ramirez Juan <1961->
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Chichester ; ; Hoboken, NJ, : John Wiley & Sons, c2007 | ||
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Lo trovi qui: Univ. Federico II | ||
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Accounting for financial instruments [[electronic resource] /] / Cormac Butler |
Autore | Butler Cormac |
Pubbl/distr/stampa | Chichester, England ; ; Hoboken, NJ, : Wiley, c2009 |
Descrizione fisica | 1 online resource (298 p.) |
Disciplina | 657.76 |
Soggetto topico |
Financial instruments - Accounting
Financial instruments - Accounting - Standards |
ISBN |
1-119-20698-7
1-282-02824-3 9786612028243 0-470-74375-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Accounting for Financial Instruments; Contents; Preface; 1 Introduction; 1.1 Introduction; 1.2 Scope of the book; 1.3 Background; 1.4 Concerns over the misuse of financial instruments; 1.5 Complexity; 1.6 Revenue recognition; 1.7 Inappropriate reward incentives; 1.8 Protection for shareholders; 1.9 Measuring the 'traders' dilemma'; 2 Accounting Foundations; 2.1 Introduction; 2.2 IASB improvements; 2.3 The framework; 2.4 Fair value or cost; 2.5 Artificial volatility; 2.6 Cost model; 2.7 Cherry-picking; 2.8 Subjective valuations; 2.9 Proactive vs. reactive; 2.10 Goodwill
2.11 Market value accounting2.12 IFRS and its contribution to banking crises; 2.13 IFRS post-Enron; 2.14 Conclusion; 3 Corporate Governance; 3.1 Introduction; 3.2 Corporate governance; 3.3 Small vs. large shareholdings; 3.4 Traders' dilemma; 3.5 Moral hazard; 3.6 Credit rating agencies I; 3.7 Shareholder democracy; 3.8 Structured products; 3.9 Revenue recognition; 3.10 Non-consolidation; 3.11 Credit rating agencies II; 3.12 Accounting standards and lobbying; 3.13 Investment entities; 3.14 Conclusion; Appendix: Constant proportion debt obligations; 4 Hedge Accounting; 4.1 Introduction 4.2 Accounting for forward contracts4.3 Accounting pre-IAS 39; 4.4 Artificial volatility; 4.5 Hedge accounting rules; 4.6 Example: Forward rate agreement; 4.7 Conclusion; 5 Illustrative Examples: Hedge Accounting; 5.1 Introduction; 5.2 Illustration: Fair value hedge; 5.3 Credit spreads; 5.4 Cash flow interest rate swaps; 5.5 Time value vs. change in interest rates; 5.6 Long method fair value hedge; 5.7 Foreign exchange hedge; Appendix: Documentation; 6 Accounting for Structured Products (Market Risk); 6.1 Introduction; 6.2 Risk adjusted return on capital; 6.3 Bifurcation rules 6.4 The reward for risk6.5 Protection for shareholders; 6.6 Illustration: The structured products problem; 6.7 The accounting treatment under embedded derivative rules; 6.8 Past mistakes; 6.9 Conclusion; Appendix 6.1: Overview of embedded derivative rules in international accounting reporting standards; Appendix 6.2: Introduction to derivatives; 7 Accounting for Credit Risk; 7.1 Introduction; 7.2 Loan approvals; 7.3 Credit spreads; 7.4 Accounting standards; 7.5 Credit rating agencies; 7.6 Credit derivatives; 7.7 Accounting for loans; 7.8 Changes in the accounting standards 7.9 Accounting rules on credit derivatives and financial guarantees7.10 Structured credit products: an extra layer of complexity; 8 Accounting for Structured Products (Credit Risk); 8.1 Introduction; 8.2 Securitisation overview; 8.3 Regulatory arbitrage; 8.4 Prepayment risk synthetic securitisations; 8.5 Accounting for credit risk; 8.6 Accountants, regulators and credit agencies; 8.7 Complexity; 8.8 Disclosure; 8.9 Credit Suisse fiasco; 8.10 Monoline insurance companies; 8.11 Accounting implications; 8.12 First to default; 8.13 SFAS 157 valuations; 8.14 Conclusion 9 Off-Balance Sheet Accounting |
Record Nr. | UNINA-9910146126603321 |
Butler Cormac
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Chichester, England ; ; Hoboken, NJ, : Wiley, c2009 | ||
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Lo trovi qui: Univ. Federico II | ||
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