Accounting for Derivatives and Hedging Activities (The Financial Accounting and Auditing Collection)

Accounting for Derivatives and Hedging Activities (The Financial Accounting and Auditing Collection)

Derivatives, and derivatives used to hedge financial and operating functions, are designed to allow managers of firms to manage effectively the downside risk of their financial and operating strategies. They also can be very useful tools that allow managers and executives to accurately predict financial and operational performance and manage the investment communities' 'expectations' regarding overall firm performance. Derivatives and hedges, however, if not properly designed in conjunction with the firm's risk management strategy, can be potentially disastrous for the firm. The ongoing financial turmoil in markets can be partially explained by company managers and executives not understanding the potential financial statement impact when derivative markets move in a particular direction for longer periods of time than anticipated by firms. This book is designed for managers and executives to be a comprehensive yet accessible resource for understanding the impact of derivative and hedge accounting on a company's reporting of financial statements. The book's primary purpose is to demystify derivatives and provide practical advice and counsel on how to use them to manage more effectively the operational and financial risk to the firm. When used properly derivatives are an extremely...

  • Brand: Frank J Biel
  • ASIN: 1606495909

Accounting for Derivatives: Advanced Hedging under IFRS 9 (The Wiley Finance Series)

Accounting for Derivatives: Advanced Hedging under IFRS 9 (The Wiley Finance Series)

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 ...

  • ASIN: B014SZYVPW

Accounting for Derivatives and Hedging

Accounting for Derivatives and Hedging

Accounting for Derivatives and Hedging, by Mark Trombley, is a short (250-page) supplement for Advanced Accounting and other upper level accounting courses. While many books used for these courses contain some coverage of Derivatives, professors must spend valuable time preparing their own materials in order to thoroughly cover this complex subject. Trombley's text provides the desired information and detail, allowing faculty to cover derivatives in class without a lot of prep work. Using simple but realistic examples, Trombley explains options, forwards, futures, swaps, and other types of derivatives, and helps students understand applications of derivative financial instruments.

  • ASIN: 0072440449

Accounting for Risk, Hedging and Complex Contracts

Accounting for Risk, Hedging and Complex Contracts

With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more.The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field.With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an es...

  • ASIN: B00FQGQCF0

Accounting for Derivatives: Advanced Hedging under IFRS (The Wiley Finance Series)

Accounting for Derivatives: Advanced Hedging under IFRS (The Wiley Finance Series)

  • ASIN: B004S82PZ8

All About Derivatives Second Edition (All About Series)

All About Derivatives Second Edition (All About Series)

EVERYTHING YOU NEED TO KNOW ABOUT DERIVATIVES All About Derivatives, Second Edition, presents the complex subject of financial derivatives with a clarity and coherence you won’t find in other books. Using real-world examples and simple language, it lucidly illustrates what derivatives are and why they are so powerful. This second edition of All About Derivatives provides a rock-solid foundation on: The most common contracts available to you in today's market Key concepts such as cost of carry, settlement, valuation, and payoff Proven methods for establishing fair value How leverage can work for you--and against you The various derivative contracts traded today, including forwards, futures, swaps, and options Pricing methods and mathematics for determining fair value Hedging strategies for managing and reducing different types of risk INCLUDES A BRAND-NEW CHAPTER ON THE ROLE DERIVATIVES PLAYED IN THE 2008 FINANCIAL MELTDOWN

  • ASIN: 0071743510

TAIL RISK HEDGING: Creating Robust Portfolios for Volatile Markets

TAIL RISK HEDGING: Creating Robust Portfolios for Volatile Markets

"TAIL RISKS" originate from the failure of mean reversion and the idealized bell curve of asset returns, which assumes that highly probable outcomes occur near the center of the curve and that unlikely occurrences, good and bad, happen rarely, if at all, at either "tail" of the curve. Ever since the global financial crisis, protecting investments against these severe tail events has become a priority for investors and money managers, but it is something Vineer Bhansali and his team at PIMCO have been doing for over a decade. In one of the first comprehensive and rigorous books ever written on tail risk hedging, he lays out a systematic approach to protecting portfolios from, and potentially benefiting from, rare yet severe market outcomes. Tail Risk Hedging is built on the author's practical experience applying macroeconomic forecasting and quantitative modeling techniques across asset markets. Using empirical data and charts, he explains the consequences of diversification failure in tail events and how to manage portfolios when this happens. He provides an easy-to-use, yet rigorous framework for protecting investment portfolios against tail risk and using tail hedging to play offense. Tail Risk Hedging explores how to: Generate profits from volatility and illiquidity during ta...

  • Brand: Vineer Bhansali
  • ASIN: 0071791752

Agricultural Accounting: A Practitioner' Guide

Agricultural Accounting: A Practitioner' Guide

Agricultural Accounting addresses every aspect of the accounting that one might encounter in a farm, ranch, or related business. Topics covered include the accounting for crops and livestock, non-current farm assets, hedges and derivatives, and cooperatives. The intent is to not only explain accounting concepts, but also to provide examples and show how an accounting system can be constructed and operated.

  • ASIN: B01K2GHDJC

DYM Colombian American Half Colombia America Flag Hedging Warm Winter Hat Stripe Knitted Woolen Caps Knit Cap For Unisex

DYM Colombian American Half Colombia America Flag Hedging Warm Winter Hat Stripe Knitted Woolen Caps Knit Cap For Unisex

â€"â€"Size:Hat Width:18CM,hat Height:30CM Tile Size,with Slight Error\r\nâ€"â€"Soft And Comfortable.It Is Made Out Of Soft Acrylic Material.\r\nâ€"â€"Unisex Style.Suitable For Both Men And Women Of Varying Ages

  • Color: Black
  • Brand: DYM Hats
  • ASIN: B074P2N7PB

Energy Trading and Risk Management: A Practical Approach to Hedging, Trading and Portfolio Diversification (Wiley Finance)

Energy Trading and Risk Management: A Practical Approach to Hedging, Trading and Portfolio Diversification (Wiley Finance)

A comprehensive overview of trading and risk management in the energy markets  Energy Trading and Risk Management provides a comprehensive overview of global energy markets from one of the foremost authorities on energy derivatives and quantitative finance. With an approachable writing style, Iris Mack breaks down the three primary applications for energy derivatives markets – Risk Management, Speculation, and Investment Portfolio Diversification – in a way that hedge fund traders, consultants, and energy market participants can apply in their day to day trading activities.  Moving from the fundamentals of energy markets through simple and complex derivatives trading, hedging strategies, and industry-specific case studies, Dr. Mack walks readers through energy trading and risk management concepts at an instructive pace, supporting her explanations with real-world examples, illustrations, charts, and precise definitions of important and often-misunderstood terms. From stochastic pricing models for exotic derivatives, to modern portfolio theory (MPT), energy portfolio management (EPM), to case studies dealing specifically with risk management challenges unique to wind and hydro-electric power, the bookguides readers through the complex world of energy trading and risk m...

  • ASIN: 1118339339
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Hedge Accounting IAS 39 vs. IFRS 9

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http://www.ifrsbox.com Get free report Top 7 IFRS Mistakes! On 19 November 2013, new rules for hedge accounting were issued in the amendment to IFRS 9. A hedging is making an investment or acquiring some derivative or non-derivative instruments in order to offset potential losses (or gains) that ...

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What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning & explanation

Hedging Accounting

What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning - HEDGE ACCOUNTING definition - HEDGE ACCOUNTING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Hedge accounting is an accountancy practice. A...

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P2 ACCA - Hedge Accounting (New IFRS 9)

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New hedge accounting treatment under IFRS 9 http://www.mapitaccountancy.com/

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ACCA P2 Hedge Accounting

Hedging Accounting

ACCA P2 Hedge Accounting Free lectures for the ACCA P2 Exams

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