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Accounting for Derivatives: Advanced Hedging under IFRS 9 by Juan Ramirez PDF

By Juan Ramirez

ISBN-10: 1118817974

ISBN-13: 9781118817971

The by-product practitioner s professional consultant to IFRS nine software

Accounting for Derivatives explains the most probably accounting implications of a proposed transaction on derivatives technique, in alignment with the IFRS nine criteria. Written by way of an immense 4 consultant, this ebook stocks the writer s insights from operating with businesses to minimise the gains volatility impression of hedging with derivatives. This moment version contains new chapters on hedging inflation possibility and inventory thoughts, with new situations on exact hedging events together with hedging elements of commodity possibility. This new version additionally covers the accounting therapy of certain derivatives occasions, corresponding to elevating financing via commodity-linked loans, derivatives on personal stocks and convertible bonds. instances are used greatly in the course of the ebook, simulating a particular hedging process from its inception to adulthood following a typical development. assurance comprises tools resembling forwards, swaps, cross-currency swaps, and mixtures of ordinary ideas, plus extra complicated derivatives like knock-in forwards, KIKO forwards, diversity accruals, and swaps in arrears.

Under IFRS, derivatives that don't qualify for hedge accounting may well considerably elevate gains volatility. Compliant program of hedge accounting calls for services throughout either the factors and markets, with a suitable stability among derivatives services and accounting wisdom. This booklet is helping bridge the divide, offering entire IFRS assurance from a pragmatic standpoint. * get to grips with the most typical hedging tools from an IFRS nine point of view * learn FX hazard and hedging of dividends, profits, and web resources of international subsidies * study new criteria surrounding the hedge of commodities, fairness, inflation, and international and family liabilities * problem the qualification for hedge accounting because the final aim IFRS nine is determined to interchange IAS 39, and plenty of practitioners might want to modify their accounting guidelines and hedging recommendations to comply to the hot average. Accounting for Derivatives is the one e-book to hide IFRS nine in particular for the derivatives practitioner, with professional information and functional suggestion.

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Additional info for Accounting for Derivatives: Advanced Hedging under IFRS 9

Example text

Indd 12/24/2014 Page 23 CHAPTER 2 The Theoretical Framework – Hedge Accounting he objective of this chapter is to summarise the key theoretical issues surrounding hedge accounting under IFRS 9. This chapter also covers the fair valuation of derivatives under IFRS 13 Fair Value Measurement, a standard that has a substantial effect on hedge accounting. , a loan denominated in a foreign currency) may also be used, derivatives are the most common instruments transacted to reduce or mitigate exposures to market risks.

The following instruments are measured under specific guidance in IFRS 9: ▪ ▪ financial guarantee contracts; and commitments to provide a loan at a below market interest rate. 2 Partial Repurchases of Financial Liabilities When an entity repurchases own financial liabilities, the repurchased part is derecognised. According to IFRS 9, “if an entity repurchases a part of a financial liability, the entity shall allocate the previous carrying amount of the financial liability between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of the repurchase.

2) It requires no initial investment, or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. 3) It is settled at a future date. Some commodity-based derivatives are not considered derivatives under IFRS 9. See Chapter 10 for a detailed discussion regarding which commodity contracts can be treated as IFRS 9 instruments. Accounting for Derivatives: Advanced Hedging under IFRS 9.

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Accounting for Derivatives: Advanced Hedging under IFRS 9 by Juan Ramirez

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