MARC details
000 -LEADER |
fixed length control field |
03243cam a22003138i 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
PILC |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20221123182354.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
141120s2015 enk b 001 0 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781118817971 |
040 ## - CATALOGING SOURCE |
Transcribing agency |
MANILA TYTANA COLLEGES LIBRARY |
050 ## - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
CIR HF 5681.F54 R36 2015 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Ramirez, Juan. |
245 10 - TITLE STATEMENT |
Title |
Accounting for derivatives : |
Remainder of title |
advanced hedging under IFRS 9 / |
Statement of responsibility, etc. |
Juan Ramirez. |
250 ## - EDITION STATEMENT |
Edition statement |
2nd ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc. |
New York : |
Name of publisher, distributor, etc. |
John Wiley & Sons, Inc., |
Date of publication, distribution, etc. |
2015. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xx, 770 pages |
336 ## - CONTENT TYPE |
Content type term |
text |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
unmediated |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
volume |
Source |
rdacarrier |
490 0# - SERIES STATEMENT |
Series statement |
The wiley finance series |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc |
Includes bibliographical references and index. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
"The derivative practitioner's expert guide to IFRS 9 applicationAccounting 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"-- |
Assigning source |
Provided by publisher. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Financial instruments |
General subdivision |
Accounting |
-- |
Standards. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Derivative securities |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Hedging (Finance) |
General subdivision |
Accounting. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Koha item type |
Circulation Books |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Cataloger's initials, CIN (RLIN) |
82570 |
First Date, FD (RLIN) |
140933 |