Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)

Description

**Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)** offers an in-depth exploration of the accounting consequences surrounding derivatives strategies, meticulously aligned with the latest IFRS 9 standards. Authored by a seasoned advisor from a prestigious Big Four firm, this PDF ebook distills the author’s extensive experience in helping companies navigate the complexities of minimizing the volatility in earnings caused by derivative hedging activities.

This revised 2nd edition features comprehensive new chapters focusing on the nuances of hedging against inflation risk and stock options. Readers will also find updated case studies tackling unique hedging scenarios, including the intricacies of managing commodity risk components. Furthermore, this edition delves into the intricate accounting treatments of various specialized derivative situations, such as financing through commodity-linked loans, handling derivatives on a company’s own shares, and understanding convertible bonds.

Utilizing a case-based approach throughout, this PDF textbook allows you to simulate distinct hedging strategies from inception to maturity, showcasing a typical pattern of development. The book’s content covers a diverse array of instruments like forwards, cross-currency swaps, standard swaps, and hybrid options, while also addressing advanced derivatives such as knock-in forwards, range accruals, KIKO forwards, and swaps in arrears.

Your Ultimate Resource for Expert Guidance on IFRS 9 Application in Derivative Practices

Under the IFRS framework, derivatives that do not meet the criteria for hedge accounting can lead to significant earnings volatility. Effective compliance with hedge accounting demands a robust understanding of both the accounting standards and the associated markets, ensuring a balanced expertise in both derivatives and accounting practices. This ebook serves as a valuable bridge, offering thorough coverage of IFRS from a practical standpoint.

• Pursue the ultimate goal of assessing qualification for hedge accounting.
• Familiarize yourself with the most frequently utilized hedging instruments under IFRS 9.
• Dive into FX risk management and the hedging of earnings, dividends, and net assets for foreign subsidiaries.
• Stay abreast of the latest regulations concerning commodities, equity, inflation, and both foreign and domestic liabilities.

With IFRS 9 set to replace IAS 39, many finance professionals must recalibrate their accounting policies and hedging approaches. Accounting for Derivatives 2nd edition stands as an unmatched resource specific to derivatives practitioners, delivering expert insights and practical advice for navigating this evolving landscape.

Note: The purchase includes only the PDF version of the book; no online access codes are provided.