Book Description:
ISBN-13: 9781118817971
“Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)” is a comprehensive guide that delves into the complex world of derivative accounting under the International Financial Reporting Standards (IFRS) 9. This book provides a detailed analysis of the accounting treatment for derivatives, including options, forwards, swaps, and other financial instruments used for hedging purposes.
The second edition of this book offers updated information on the latest developments in derivative accounting, including changes brought about by the implementation of IFRS 9. Readers will gain a thorough understanding of the principles and requirements of hedge accounting, as well as practical guidance on how to apply these concepts in real-world scenarios.
The book covers a wide range of topics, including the classification and measurement of derivatives, fair value accounting, hedge effectiveness testing, and the documentation requirements for hedge accounting. It also includes case studies and examples to help readers grasp the complexities of derivative accounting and apply them in their own organizations.
“Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)” is a valuable resource for accounting professionals, financial analysts, and anyone involved in the management of financial risk through derivatives.
This edition retains the full content with the added advantage of portability, allowing readers to easily access and engage with the material from any device, whether in a classroom or during fieldwork.