Accounting For Risk Hedging And Complex Contracts
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Accounting For Risk Hedging And Complex Contracts
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Author : A. Rashad Abdel-Khalik
language : en
Publisher: Routledge
Release Date : 2013-10-08
Accounting For Risk Hedging And Complex Contracts written by A. Rashad Abdel-Khalik and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-08 with Business & Economics categories.
With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today’s financial realities.
Accounting For Risk Hedging And Complex Contracts
DOWNLOAD
Author : A. Rashad Abdel-Khalik
language : en
Publisher: Routledge
Release Date : 2013-10-08
Accounting For Risk Hedging And Complex Contracts written by A. Rashad Abdel-Khalik and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-08 with Business & Economics categories.
With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today’s financial realities.
Financial Risk Management In Banking
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Author : Shahsuzan Zakaria
language : en
Publisher: Routledge
Release Date : 2019-08-08
Financial Risk Management In Banking written by Shahsuzan Zakaria and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-08 with Business & Economics categories.
As risk-taking is an essential part of the banking industry, banks must practise efficient risk management to ensure survival in uncertain financial climates. Banking operations are specifically affected by fluctuations in interest rates which cause financial imbalance; thus banks are now required to put in place an effective management structure that incorporates risk management efficiency measures that help mitigate the wide range of risks they face. In this book, the authors have developed a new modelling approach to determine banks’ financial risk management by offering detailed insights into the integrated approach of dollar-offset ratio and Data Envelopment Analysis (DEA), based on derivatives usage. It further analyses the efficiency measurement under stochastic DEA approaches, namely (i) Bootstrap DEA (BDEA), (ii) Sensitivity Analysis and (iii) Chance-Constrained DEA (CCDEA). As demonstrated in the modelling exercise, this integrated approach can be applied to other cases that require risk management efficiency measurement strategies. Additionally, this is the first book to comprehensively review the derivative markets of both the developed and developing countries in the Asia-Pacific region, by examining the differences of risk management efficiency of the banking institutions in these countries. Based on this measurement approach, strategies are provided for banks to improve their strategic risk management practices, as well as to reduce the impacts from external risks, such as changes in interest rates and exchange rates. Furthermore, this book will help banks to keep abreast of recent developments in the field of efficiency studies in management accounting, specifically in relation to hedge accounting, used by banks in the Asia-Pacific region.
International Financial Reporting Standards
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Author : Greg F. Burton
language : en
Publisher: Routledge
Release Date : 2015-02-20
International Financial Reporting Standards written by Greg F. Burton and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-20 with Business & Economics categories.
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Sec And Corporate Audits Oversight Of The Accounting Profession
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Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
language : en
Publisher:
Release Date : 1985
Sec And Corporate Audits Oversight Of The Accounting Profession written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.
Civil Society And The Reform Of Finance
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Author : Charles McDaniel, Jr.
language : en
Publisher: Routledge
Release Date : 2015-07-16
Civil Society And The Reform Of Finance written by Charles McDaniel, Jr. and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-16 with Business & Economics categories.
Efforts to resolve the recent financial crisis have obscured a more deeply rooted financialization crisis that impacts not only the market economy but also the vital civic and moral traditions that support it. This book reveals the cultural influence of finance in reshaping the foundations of American civil society and proposes a return to certain "first principles" of the Republic to restore the nation’s economic vision. This book demonstrates how funding concerns and financial incentives "revalue" faith traditions, educational institutions, non-profit organizations, and even the nation’s healthcare system in ways that are eroding the diversity of American culture. These changes also undermine the ethical framework of both democratic government and the free-market system. While financial influence has diminished the value of civil society, this book proposes that revitalized intermediary institutions still offer the best path forward in restoring the financial sector and, more broadly, enriching the American competitive ethic toward development of a more virtuous economy. The book is written for an academic and professional audience, offering a blueprint for the involvement of civil society with government in providing more communally integrated oversight that could contribute to a genuine democratization of finance.
Approaches To Enterprise Risk Management
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Author : Bloomsbury Publishing
language : en
Publisher: Bloomsbury Publishing
Release Date : 2010-07-01
Approaches To Enterprise Risk Management written by Bloomsbury Publishing and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-01 with Business & Economics categories.
Approaches to Enterprise Risk Management is a multi-author book written by leading experts in the field of risk management including Aswath Damodoran, John C. Groth and David Shimko. It is a valuable tool that enables you to assess the potential business threats, both from within your organization and from external sources. It comprises over 25 chapters covering the range of risks your organization might face including financial, strategic, operational risks. It offers you over 20 practical step-by-step guides on the required steps to cope with any detrimental event that could impact on your company's financial health. There are also a range of checklists including Balancing Hedging Objectives with Accounting Rules (FAS 133) , Creating a Risk Register, What Is Forensic Auditing? And Managing and Auditing the Risk of Business Interruption, Captive Insurance Companies: How to Reduce Your Costs, Hedging Credit Risk-Case Studies and Strategies.
Internal Revenue Cumulative Bulletin
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1981
Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Tax administration and procedure categories.
Internal Revenue Bulletin
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1981
Internal Revenue Bulletin written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Tax administration and procedure categories.
Wiley Interpretation And Application Of Ifrs Standards 2020
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Author : PKF International Ltd
language : en
Publisher: John Wiley & Sons
Release Date : 2020-05-14
Wiley Interpretation And Application Of Ifrs Standards 2020 written by PKF International Ltd and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-14 with Business & Economics categories.
Wiley IFRS® Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.