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Accounting for Derivatives - Advanced Hedging under IFRS 9 2e (Hardcover, 2nd Edition)
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Accounting for Derivatives - Advanced Hedging under IFRS 9 2e (Hardcover, 2nd Edition)
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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
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.
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