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001 ocn896791596
003 OCoLC
005 20171224114756.0
006 m o d
007 cr |||||||||||
008 141120s2015 enk ob 001 0 eng
010 _a 2014045941
040 _aDLC
_beng
_erda
_epn
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019 _a908767716
_a961696411
_a962730031
020 _a9781118817964
_q(epub)
020 _a1118817966
_q(epub)
020 _a9781118817940
_q(pdf)
020 _a111881794X
_q(pdf)
020 _a9781119065876
020 _a1119065879
020 _a1118817974
_q(hardback)
020 _a9781118817971
_q(hardback)
020 _z9781118817971
_q(hardback)
029 1 _aCHBIS
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035 _a(OCoLC)896791596
_z(OCoLC)908767716
_z(OCoLC)961696411
_z(OCoLC)962730031
037 _aCL0500000591
_bSafari Books Online
042 _apcc
050 0 0 _aHF5681.F54
072 7 _aBUS
_x001010
_2bisacsh
082 0 0 _a657/.7
_223
084 _aBUS027000
_2bisacsh
049 _aMAIN
100 1 _aRamirez, Juan,
_d1961-
245 1 0 _aAccounting for derivatives :
_badvanced hedging under ifrs 9 /
_cJuan Ramirez.
250 _aSecond edition.
264 1 _aWest Sussex, United Kingdom ;
_aNew York :
_bWiley,
_c2015.
300 _a1 online resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aThe Wiley finance series
520 _a"The derivative practitioner's expert guide to IFRS 9 applicationAccounting 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"--
_cProvided by publisher.
504 _aIncludes bibliographical references and index.
588 0 _aPrint version record and CIP data provided by publisher.
650 0 _aFinancial instruments
_xAccounting
_xStandards.
650 0 _aDerivative securities
_xAccounting.
650 0 _aHedging (Finance)
_xAccounting.
650 7 _aBUSINESS & ECONOMICS
_xFinance.
_2bisacsh
650 7 _aDerivative securities
_xAccounting.
_2fast
_0(OCoLC)fst00891020
650 7 _aFinancial instruments
_xAccounting
_xStandards.
_2fast
_0(OCoLC)fst00924710
650 7 _aHedging (Finance)
_xAccounting.
_2fast
_0(OCoLC)fst00954459
655 4 _aElectronic books.
655 0 _aElectronic books.
776 0 8 _iPrint version:
_aRamirez, Juan, 1961-
_tAccounting for derivatives.
_bSecond edition.
_dWest Sussex, United Kingdom ; New York : John Wiley & Sons, Inc., 2015
_z9781118817971
_w(DLC) 2014045650
830 0 _aWiley finance series.
856 4 0 _uhttp://onlinelibrary.wiley.com/book/10.1002/9781119065876
_zWiley Online Library
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