Hedging And Hedge Accounting
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Accounting For Derivatives And Hedging
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Author : Mark A. Trombley
language : en
Publisher: Irwin/McGraw-Hill
Release Date : 2003
Accounting For Derivatives And Hedging written by Mark A. Trombley and has been published by Irwin/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
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Accounting For Derivatives
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Author : Juan Ramirez
language : en
Publisher: John Wiley & Sons
Release Date : 2011-03-10
Accounting For Derivatives written by Juan Ramirez 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 2011-03-10 with Business & Economics categories.
Accounting 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 analysing in detail a real-life hedging strategy. A broad range of hedging strategies have been included, some of them using sophisticated derivatives. The objective of this book is to provide a conceptual framework based on the extensive use of cases so that readers can create their own accounting interpretation of the hedging strategy being considered. Accounting for Derivatives will be essential reading for CFOs, internal auditors and treasurers of corporations, professional accountants as well as derivatives professionals working at commercial and investment banks. Key feature include: The only book to cover IAS39 from the derivatives practitioner’s perspective Extensive real-life case studies to providing essential information for the practitioner Covers hedging instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options as well as more complex derivatives such as knock-in forwards, KIKO forwards, range accruals and swaps in arrears. Includes the latest information on FX hedging and hedging of commodities
Hedging And Hedge Accounting
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Author : Jo Lynne Koehn
language : en
Publisher:
Release Date : 1995
Hedging And Hedge Accounting written by Jo Lynne Koehn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Major Issues Related To Hedge Accounting
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Author : Jane B. Adams
language : en
Publisher:
Release Date : 1995
Major Issues Related To Hedge Accounting written by Jane B. Adams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Accounting categories.
Hedge Accounting
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Author : Harold Bierman
language : en
Publisher: Financial Accounting Foundation
Release Date : 1991
Hedge Accounting written by Harold Bierman and has been published by Financial Accounting Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
Accounting For Derivatives
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Author : Juan Ramirez
language : en
Publisher: John Wiley & Sons
Release Date : 2015-01-23
Accounting For Derivatives written by Juan Ramirez 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 2015-01-23 with Business & Economics categories.
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.
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 Derivatives Us Gaap
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Author : Jörg Decker
language : en
Publisher: GRIN Verlag
Release Date : 2003-07-23
Accounting For Derivatives Us Gaap written by Jörg Decker and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-23 with Business & Economics categories.
Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.
Hedge Accounting Versus No Hedge Accounting For Cash Flow Hedges
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Author : Barbara Pirchegger
language : en
Publisher:
Release Date : 2004
Hedge Accounting Versus No Hedge Accounting For Cash Flow Hedges written by Barbara Pirchegger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with categories.
US-GAAP as well as IAS (IFRS) specify specific accounting regulations for hedging activities. Basically the hedge accounting rules ensure that an offsetting gain or loss from a hedging instrument affects earnings in the same period as the gain or loss from the hedged item.However, the way hedge accounting rules are set up, their application turns out to be an option rather than an obligation for firms. Recognizing this fact the paper analyzes corporate incentives to use hedge accounting rules for cash flow hedges. We find that in a two period LEN-type agency model with a risk averse principal and a risk averse agent, it almost always benefits the principal not to use hedge accounting even though it is useful to hedge. The result stems from the fact that hedge accounting concentrates risk in the second period while no hedge accounting spreads risk over both periods. Spreading risk gives rise to a more efficient risk sharing between the agent and the principal as two compensation rates are available for that purpose compared to only one in a hedge accounting setting.
Hedging Instruments And Risk Management
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Author : Patrick Cusatis
language : en
Publisher: McGraw Hill Professional
Release Date : 2005-02-22
Hedging Instruments And Risk Management written by Patrick Cusatis and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-02-22 with Business & Economics categories.
Books on complex hedging instruments are often more confusing than the instruments themselves. Hedging Instruments & Risk Management brings clarity to the topic, giving money managers the straightforward knowledge they need to employ hedging tools and techniques in four key markets—equity, currency, fixed income, and mortgage. Using real-world data and examples, this high-level book shows practitioners how to develop a common set of mathematical and statistical tools for hedging in various markets and then outlines several hedging strategies with the historical performance of each.