Ifrs Finanzinstrumente
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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 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
International Financial Reporting Standard 9 Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2010
International Financial Reporting Standard 9 Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Managerial accounting categories.
Ifrs 7
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2005
Ifrs 7 written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Disclosure in accounting categories.
Disclosures Transfers Of Financial Assets
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2010
Disclosures Transfers Of Financial Assets written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Asset-backed financing categories.
Ifrs 9 Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2010
Ifrs 9 Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Accounting categories.
Illustrative Ifrs Corporate Consolidated Financial Statements For 2011 Year Ends
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Author : Pwc
language : en
Publisher: A&C Black
Release Date : 2011-01-01
Illustrative Ifrs Corporate Consolidated Financial Statements For 2011 Year Ends written by Pwc and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Law categories.
This publication provides an illustrative set of consolidated financial statements - prepared in accordance with International Financial Reporting Standards (IFRS) - for a fictional manufacturing, wholesale, and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements. The book is based on the requirements of IFRS standards and interpretations for financial years beginning on or after January 1, 2011. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on agricultural assets, IFRSs 10 and 11, IFRS 13, and current and forthcoming requirements.
Improving Disclosures About Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
Improving Disclosures About Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Disclosure in accounting categories.
Ifrs 9
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Author : Sunil Kumar Kansal
language : en
Publisher: Wiley
Release Date : 1991-01-08
Ifrs 9 written by Sunil Kumar Kansal and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-01-08 with Business & Economics categories.
Detailed product information alongside relevant IFRS 9 guidelines for more streamlined implementation IFRS 9 – Understanding Financial Instruments and their Accounting is a practical and informative guide to financial instruments and accounting issues in the context of the new global framework for financial reporting. The first handbook of its kind, this book provides detailed information about over eighty products alongside IFRS 9 accounting, merging the knowledge base and skill sets of two distinct functions into a single useful reference. Practical implementation guidance covers both derivative and non-derivative instruments, and real-world illustrations provide deeper insight into the everyday accounting entries and analyses that IFRS 9 entails. Readers will gain both the background knowledge and the application skills to help ease the adoption of IFRS 9 with minimal disruption to daily operations. With the exception of optional adoption of the hedge accounting requirements, the International Accounting Standards Board mandated complete IFRS 9 adoption no later than January, 2018. The new standard replaces IAS 39, and consists of classification and measurement, impairment, and hedge accounting. Successful implementation requires an in-depth understanding of cash flows and the mechanics of financial instruments. IFRS 9 – Understanding Financial Instruments and their Accounting simplifies IFRS 9 principles and explains the implementation process, helping readers to: Understand the handling of derivative and non-derivative financial instruments Clarify IFRS disclosure requirements and suggested accounting entries Examine the correlation and divergence between IFRS 9 and IAS 39 frameworks Understand the impact of transitioning from IAS 39 to IFRS 9 Develop an effective IFRS implementation strategy with understanding of the requirements and procedures Existing coverage of IFRS 9 tends to be restrictive, with little attention paid to product guidance, leaving a gap in the knowledge required for successful worldwide adoption. This book fills that gap, providing a complete resource with full explanation and illustrative examples.
Ifrs 9 Financial Instruments
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Author : IFRS Foundation
language : en
Publisher:
Release Date : 2014
Ifrs 9 Financial Instruments written by IFRS Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Assets (Accounting) categories.
