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IFRS 2

IFRS 2 PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description

IFRS 2

IFRS 2 PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description

Accounting for Derivatives

Accounting for Derivatives PDF Author: Juan Ramirez
Publisher: 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

Improvements to IFRSs PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description

FRS 102

FRS 102 PDF Author:
Publisher:
ISBN: 9780754553625
Category :
Languages : en
Pages :

Book Description

IFRS 4 Insurance Contracts

IFRS 4 Insurance Contracts PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46

Book Description

Leveraged ESOPs and Employee Buyouts

Leveraged ESOPs and Employee Buyouts PDF Author: Scott S. Rodrick
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 230

Book Description

IFRS: A Quick Reference Guide

IFRS: A Quick Reference Guide PDF Author: Robert Kirk
Publisher: Elsevier
ISBN: 1856175456
Category : Business & Economics
Languages : en
Pages : 555

Book Description
"Intended for those with an understanding of the current regulatory framework, the book sets out the basic numerical application of the International Financial Accounting Standards and includes. A thorough introduction to the accounting standard-setting process; A guide to the boards, committees and councils responsible for the standards; Detailed coverage of individual standards, including Asset Valuation, Liabilities and Group Reporting; and Published accounts of well known British and European companies."--BOOK JACKET.

Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22

Book Description

Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Book Description

IFRS 6

IFRS 6 PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16

Book Description

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