Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
IFRS 2
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Accounting for Derivatives
Author: Juan RamirezPublisher: John Wiley & Sons
ISBN: 111881794X
Category : Business & Economics
Languages : en
Pages : 795
Book Description
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.
Improvements to IFRSs
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
FRS 102
Author: IFRS 4 Insurance Contracts
Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46
Book Description
Financial Instruments with Characteristics of Equity
Author: Leveraged ESOPs and Employee Buyouts
Author: Scott S. RodrickPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 230
Book Description
Financial Instruments
Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22
Book Description
Fair Value Measurements
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences
Author: Bob UhlPublisher:
ISBN: 9781797787060
Category :
Languages : en
Pages : 76
Book Description
This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.