Accounting for Derivatives: Advanced Hedging under IFRS 9 (The Wiley Finance Series), by Juan Ramirez
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Accounting for Derivatives: Advanced Hedging under IFRS 9 (The Wiley Finance Series), by Juan Ramirez
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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
- Amazon Sales Rank: #983109 in Books
- Published on: 2015-03-23
- Original language: English
- Number of items: 1
- Dimensions: 9.90" h x 1.90" w x 7.00" l, 3.72 pounds
- Binding: Hardcover
- 792 pages
From the Inside Flap
Whilst IFRS 9 is set to replace IAS 39, practitioners need to adjust their accounting policies and hedging strategies to conform to the new standard. Filled with expert guidance and practical advice, the Second Edition of Accounting for Derivatives is the resource that covers IFRS 9 specifically for the derivatives practitioner.
The Second Edition of Accounting for Derivatives explains the accounting implications of a proposed transaction on derivatives strategy that is in alignment with the IFRS 9 standards. This important resource contains the author's insights gained from working with numerous companies to minimise the earnings volatility impact of hedging with derivatives.
Thoroughly revised and updated, the second edition to this landmark book incorporates the changes to the new IFRS 9 standards which were put in place to safeguard investors by achieving uniformity and transparency in the accounting principles. This vital resource contains a number of new concepts related to derivatives including new hedge effectiveness assessment requirements, rebalancing and hedge ratio determination, a wider eligibility of hedged items, and a special treatment for options, forwards and cross currency swaps. The author has also included a range of fresh cases that reflect updates to the commodities and equity risk management. Three completely new chapters provide a summary of IFRS 13 Fair Value Measurement with a special emphasis on credit/debit valuation adjustment, (CVA/DVA), addresses hedging of share-based compensation plans, and the third new chapter covers inflation risk.
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. Accounting for Derivatives can help bridge the divide, providing comprehensive IFRS coverage from a practical perspective.
Professional accountants, corporate treasurers, bank financial engineers, derivative salespersons at investment banks and credit/equity analysts will find Accounting for Derivatives to be an invaluable resource for understanding and applying the principles of IFRS 9.
From the Back Cover
The Derivative Practitioner's Expert Guide to IFRS 9 Application
"The main goal of IFRS is to safeguard investors by achieving uniformity and transparency in the accounting principles. One of the main challenging aspects of the IFRS rules is the accounting treatment of derivatives and its link with risk management." —From the Preface
"In my view, the second edition of Accounting for Derivatives is an invaluable tool for hedge accounting practitioners. It tackles complex issues in a user friendly manner by providing step-by-step guidance to most common hedging strategies applied in each of the markets covered. The detailed application of IFRS concepts to real life case studies provide an additional benefit for the more theoretically minded of the accounting policy teams in any leading investment bank." —Gabriel Pirlici, CFA, FCCA, Financial Accounting Manager, Group Accounting Policies & Standards, HSBC Holdings PLC
"Juan Ramirez's Accounting for Derivatives book gives an in-depth analysis of the various hedging strategies and their accounting implications through clearly written, easy-to-follow and practical case studies. It gives detailed explanations on the mechanics of hedge accounting. I have found Juan's book incredibly useful in my role as a Policy Accountant and have no doubt many finance professionals will also find it resourceful." —Innocent Abai, Accounting Policy, BNP Paribas London
"Unlike other accounting books more focused on the rules, Accounting for Derivatives tackles both the accounting guidelines and the risk management practices. The book's practical approach greatly benefits from the author's extensive experience in marketing and structuring hedging solutions to corporates and financial institutions." —Juan Solana Lanza, Financial Group, Banco Santander
About the Author
JUAN RAMIREZ works in one of the Big 4 accounting firms. He addresses challenging hedging situations and assessing the accounting treatment of complex transactions with a particular accounting, tax and regulatory capital angle. Formerly, he worked at Arthur Andersen, JP Morgan, Lehman Brothers, Barclays Capital, Banco Santander and BNP Paribas.
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1 of 1 people found the following review helpful. Five Stars By Slavek Rotkiewicz Excellent book
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