Accounting for Derivatives:

Accounting for Derivatives: Advanced Hedging Under IFRS 9 Ramirez, Juan Primary Author mixed material bibliography United Kingdom Wiley 2015 monographic 2nd en English 770p Accounting 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. 657.79781118817971 Podomoro University Digital Library 657.7 Ram a 2017.05.1941 My Library 657.7 Ram a accounting_derivative.jpg.jpg 1720 2017-05-03 10:14:11 2017-05-03 10:14:44 machine generated