| Description |
1 online resource (795 pages) |
| Contents |
Cover; Title Page; Copyright; Contents; Chapter 1 The Theoretical Framework -- Recognition of inancial Instruments; 1.1 Accounting Categories for Financial Assets; 1.1.1 Financial Asset Categories; 1.1.2 Financial Assets at Amortised Cost; 1.1.3 Financial Assets at Fair Value through Other Comprehensive Income; 1.1.4 Financial Assets at Fair Value through Profit or Loss; 1.1.5 Financial Assets -- Initial and Subsequent Recognition; 1.1.6 Reclassifications; 1.2 The Amortised Cost Calculation: Effective Interest Rate; 1.2.1 Example of Effective Interest Rate Calculation -- Fixed Rate Bond |
|
1.2.2 Effective Interest Rate Calculation -- Floating Rate Debt1.3 Examples of Accounting for Fixed Rate Bonds; 1.3.1 Example of a Fixed Rate Bond at Amortised Cost; 1.3.2 Example of a Fixed Rate Bond Recognised at FVOCI; 1.4 Accounting Categories For Financial Liabilities; 1.4.1 Financial Liability Categories; 1.4.2 Partial Repurchases of Financial Liabilities; 1.4.3 Changes in Credit Risk in Financial Liabilities at FVTPL; 1.5 The Fair Value Option; 1.6 Hybrid and Compound Contracts; 1.6.1 Embedded Derivatives in Assets or Liabilities -- Hybrid Instruments |
|
1.6.2 Liability Compound InstrumentsChapter 2 The Theoretical Framework -- Hedge Accounting; 2.1 Hedge Accounting -- Types of Hedges; 2.1.1 Derivative Definition; 2.1.2 Hedge Accounting; 2.1.3 Accounting for Derivatives; 2.1.4 Undesignated or Speculative; 2.2 Types of Hedges; 2.2.1 Fair Value Hedge; 2.2.2 Cash Flow Hedge; 2.2.3 Net Investment Hedge; 2.3 Hedged Item Candidates; 2.3.1 Hedged Item Candidates; 2.3.2 Forecast Transaction versus Firm Commitment; 2.4 Hedging Instrument Candidates; 2.5 Hedging Relationship Documentation; 2.6 Hedge Effectiveness Assessment |
|
2.6.1 Qualifying Criteria for Hedge Accounting2.6.2 Hedge Ratio; 2.6.3 Effectiveness Assessment; 2.6.4 Effectiveness Assessment Methods; 2.6.5 The Critical Terms Method; 2.6.6 The Simple Scenario Analysis Method; 2.6.7 The Regression Analysis Method; 2.6.8 The Monte Carlo Simulation Method; 2.6.9 Suggestions Regarding the Assessment Methods; 2.7 The Hypothetical Derivative Simplification; 2.8 Rebalancing; 2.8.1 Accounting for Rebalancings; 2.9 Discontinuation of Hedge Accounting; 2.10 Options And Hedge Accounting; 2.10.1 Intrinsic Value versus Time Value; 2.10.2 In-, At- or Out-of-the-Money |
|
2.10.3 Accounting Treatment for the Time Value of Options2.10.4 Example of Option Hedging a Transaction Related Item -- Actual Time Value Exceeding Aligned Time Value; 2.10.5 Example of Option Hedging a Transaction Related Item -- Actual Time Value Lower Than Aligned Time Value; 2.10.6 Example of Option Hedging a Time-Period Related Item -- Actual Time Value Exceeding Aligned Time Value; 2.10.7 Example of Option Hedging a Time-Period Related Item -- Actual Time Value Lower Than Aligned Time Value; 2.10.8 Written Options; 2.11 Forwards and Hedge Accounting |
|
Chapter 3 Fair Valuation -- Credit and Debit Valuation Adjustments |
| Summary |
The derivative practitioner's expert guide to IFRS 9application Accounting for Derivatives explains the likely accountingimplications of a proposed transaction on derivatives strategy, inalignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author's insights from working withcompanies to minimise the earnings volatility impact of hedgingwith derivatives. This second edition includes new chapters onhedging inflation risk and stock options, with new cases on specialhedging situations including hedging components of commodity risk. This new edition also covers t |
| Notes |
Copyright © John Wiley & Sons 2015 |
|
Print version record |
| Subject |
Financial instruments -- Accounting -- Standards
|
|
Derivative securities -- Accounting
|
|
Hedging -- Accounting
|
|
BUSINESS & ECONOMICS -- Finance.
|
|
Derivative securities -- Accounting
|
|
Financial instruments -- Accounting -- Standards
|
| Form |
Electronic book
|
| ISBN |
9781118817940 |
|
111881794X |
|
