Accounting for Derivatives : Advanced Hedging under IFRS 9.

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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 insig...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ramirez, Juan
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : Wiley, 2015.
Edición:2nd ed.
Temas:
Financial instruments > Accounting > Standards.
Derivative securities > Accounting.
Hedging > Accounting.
Instruments dérivés (Finances) > Comptabilité.
BUSINESS & ECONOMICS > Finance.
Derivative securities > Accounting
Financial instruments > Accounting > Standards
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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