Accounting for Derivatives : Advanced Hedging under IFRS 9.
The derivative practitioner's expert guide to IFRS 9application Accounting for Derivatives explains the likely accountingimplications of a proposed transaction on derivatives strategy, inalignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author's insig...
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Full Text (via ProQuest) |
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| Format: | eBook |
| Language: | English |
| Published: |
Hoboken :
Wiley,
2015.
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| Edition: | 2nd ed. |
| Subjects: |
Table of Contents:
- Cover; Title Page; Copyright; Contents; Chapter 1 The Theoretical Framework
- Recognition of inancial Instruments; 1.1 Accounting Categories for Financial Assets; 1.1.1 Financial Asset Categories; 1.1.2 Financial Assets at Amortised Cost; 1.1.3 Financial Assets at Fair Value through Other Comprehensive Income; 1.1.4 Financial Assets at Fair Value through Profit or Loss; 1.1.5 Financial Assets
- Initial and Subsequent Recognition; 1.1.6 Reclassifications; 1.2 The Amortised Cost Calculation: Effective Interest Rate; 1.2.1 Example of Effective Interest Rate Calculation
- Fixed Rate Bond.
- 1.2.2 Effective Interest Rate Calculation
- Floating Rate Debt1.3 Examples of Accounting for Fixed Rate Bonds; 1.3.1 Example of a Fixed Rate Bond at Amortised Cost; 1.3.2 Example of a Fixed Rate Bond Recognised at FVOCI; 1.4 Accounting Categories For Financial Liabilities; 1.4.1 Financial Liability Categories; 1.4.2 Partial Repurchases of Financial Liabilities; 1.4.3 Changes in Credit Risk in Financial Liabilities at FVTPL; 1.5 The Fair Value Option; 1.6 Hybrid and Compound Contracts; 1.6.1 Embedded Derivatives in Assets or Liabilities
- Hybrid Instruments.
- 1.6.2 Liability Compound InstrumentsChapter 2 The Theoretical Framework
- Hedge Accounting; 2.1 Hedge Accounting
- Types of Hedges; 2.1.1 Derivative Definition; 2.1.2 Hedge Accounting; 2.1.3 Accounting for Derivatives; 2.1.4 Undesignated or Speculative; 2.2 Types of Hedges; 2.2.1 Fair Value Hedge; 2.2.2 Cash Flow Hedge; 2.2.3 Net Investment Hedge; 2.3 Hedged Item Candidates; 2.3.1 Hedged Item Candidates; 2.3.2 Forecast Transaction versus Firm Commitment; 2.4 Hedging Instrument Candidates; 2.5 Hedging Relationship Documentation; 2.6 Hedge Effectiveness Assessment.
- 2.6.1 Qualifying Criteria for Hedge Accounting2.6.2 Hedge Ratio; 2.6.3 Effectiveness Assessment; 2.6.4 Effectiveness Assessment Methods; 2.6.5 The Critical Terms Method; 2.6.6 The Simple Scenario Analysis Method; 2.6.7 The Regression Analysis Method; 2.6.8 The Monte Carlo Simulation Method; 2.6.9 Suggestions Regarding the Assessment Methods; 2.7 The Hypothetical Derivative Simplification; 2.8 Rebalancing; 2.8.1 Accounting for Rebalancings; 2.9 Discontinuation of Hedge Accounting; 2.10 Options And Hedge Accounting; 2.10.1 Intrinsic Value versus Time Value; 2.10.2 In-, At- or Out-of-the-Money.
- 2.10.3 Accounting Treatment for the Time Value of Options2.10.4 Example of Option Hedging a Transaction Related Item
- Actual Time Value Exceeding Aligned Time Value; 2.10.5 Example of Option Hedging a Transaction Related Item
- Actual Time Value Lower Than Aligned Time Value; 2.10.6 Example of Option Hedging a Time-Period Related Item
- Actual Time Value Exceeding Aligned Time Value; 2.10.7 Example of Option Hedging a Time-Period Related Item
- Actual Time Value Lower Than Aligned Time Value; 2.10.8 Written Options; 2.11 Forwards and Hedge Accounting.
- Chapter 3 Fair Valuation
- Credit and Debit Valuation Adjustments.