Financial Instruments
Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 22 |
Release | : 2000 |
Genre | : Accounting |
ISBN | : |
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Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 22 |
Release | : 2000 |
Genre | : Accounting |
ISBN | : |
Author | : Juan Ramirez |
Publisher | : John Wiley & Sons |
Total Pages | : 795 |
Release | : 2015-01-23 |
Genre | : Business & Economics |
ISBN | : 111881794X |
The derivative practitioner’s expert guide to IFRS 9 application 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. 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.
Author | : Tiziano Bellini |
Publisher | : Academic Press |
Total Pages | : 316 |
Release | : 2019-01-31 |
Genre | : Business & Economics |
ISBN | : 012814940X |
IFRS 9 and CECL Credit Risk Modelling and Validation covers a hot topic in risk management. Both IFRS 9 and CECL accounting standards require Banks to adopt a new perspective in assessing Expected Credit Losses. The book explores a wide range of models and corresponding validation procedures. The most traditional regression analyses pave the way to more innovative methods like machine learning, survival analysis, and competing risk modelling. Special attention is then devoted to scarce data and low default portfolios. A practical approach inspires the learning journey. In each section the theoretical dissertation is accompanied by Examples and Case Studies worked in R and SAS, the most widely used software packages used by practitioners in Credit Risk Management.
Author | : Abbas A. Mirza |
Publisher | : John Wiley & Sons |
Total Pages | : 718 |
Release | : 2010-12-28 |
Genre | : Business & Economics |
ISBN | : 1118045211 |
Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line
Author | : |
Publisher | : |
Total Pages | : 37 |
Release | : 2009 |
Genre | : Assets (Accounting) |
ISBN | : 9781907026478 |
Author | : Sajal Arora |
Publisher | : WITSYNC Soft Solutions |
Total Pages | : 50 |
Release | : 2020-03-01 |
Genre | : Business & Economics |
ISBN | : |
The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments. This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 46 |
Release | : 2004 |
Genre | : Business insurance |
ISBN | : 9781904230496 |
Author | : Eng Juan Ng |
Publisher | : |
Total Pages | : 255 |
Release | : 2016 |
Genre | : Derivative securities |
ISBN | : 9789814446303 |
Author | : Pooja Gupta |
Publisher | : Tata McGraw-Hill Education |
Total Pages | : 0 |
Release | : 19?? |
Genre | : Accounting |
ISBN | : 9780070657038 |
Over the last couple of years, companies around the world switched from national accounting standards to International Financial Reporting Standards (IFRS). India too would adopt IFRS directly or align the national standards with IFRS from 2011. While this has been welcomed by investors and other stakeholders, practitioners continue to grapple with interpretations and practices that are emerging in areas where the standards are not explicit.Financial Instruments Standards guides the reader through rules and supplements the application guidance with interpretation and analyses. It deals with all aspects of hedge accounting, as well as embedded derivatives and de-recognition of financial instruments. It also includes numerous worked out examples pertaining to complex calculations and disclosures.