Accounting for Derivatives: Advanced Hedging under IFRS, by Juan Ramirez provides complete sensible guide to hedge accounting. It covers IAS39 from the derivatives practitioner’s perspective. There are extensive actual-life case studies to providing essential info for the practitioner.
This book is neither written by auditors afraid of providing opinions on strategies for which accounting guidelines will not be clear, nor by accounting professors missing practical experience. Instead, it’s based on day-to-day experience, advising corporate CFOs and treasurers on refined hedging strategies. It covers essentially the most frequent hedging strategies and addresses essentially the most urgent challenges that company executives discover today.
The book is case-driven with every case analyzing in detail a real-life hedging strategy. A broad range of hedging strategies have been included, a few of them utilizing subtle derivatives. The target of this book is to offer a conceptual framework based on the in depth use of instances so that readers can create their very own accounting interpretation of the hedging technique being considered.
Accounting for Derivatives: Advanced Hedging under IFRS, by Juan Ramirez covers hedging instruments reminiscent of forwards, swaps, cross-forex swaps, and combinations of standard choices in addition to more complex derivatives comparable to knock-in forwards, KIKO forwards, vary accruals and swaps in arrears. The real-life cases enable the reader to create their very own accounting interpretation of the specific hedging strategies. Sensible advice is offered all through on the way to reduce the earnings volatility impact of hedging with derivatives.
This book will probably be important reading for CFOs, internal auditors and treasurers of companies, skilled accountants in addition to derivatives professionals working at business and investment banks. It consists of the newest information on FX hedging and hedging of commodities.
Accounting for Derivatives: Advanced Hedging under IFRS (The Wiley Finance Series) [Hardcover]
Wiley; 1 edition