衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives 下载 网盘 kindle mobi 115盘 pdf pdb rtf

衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives电子书下载地址
- 文件名
- [epub 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives epub格式电子书
- [azw3 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives azw3格式电子书
- [pdf 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives pdf格式电子书
- [txt 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives txt格式电子书
- [mobi 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives mobi格式电子书
- [word 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives word格式电子书
- [kindle 下载] 衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives kindle格式电子书
内容简介:
Accounting for Derivatives: Advanced Hedging under IFRS is a comprehensive practical guide to hedge accounting. This book is neither written by auditors afraid of providing opinions on strategies for which accounting rules are not clear, nor by accounting professors lacking practical experience. Instead, it is based on day-to-day experience, advising corporate CFOs and treasurers on sophisticated hedging strategies. It covers the most frequent hedging strategies and addresses the most pressing challenges that corporate executives find today.
The book is case-driven with each case analysing in detail a real-life hedging strategy. A broad range of hedging strategies have been included, some of them using sophisticated derivatives.
The objective of this book is to provide a conceptual framework based on the extensive use of cases so that readers can create their own accounting interpretation of the hedging strategy being considered. Accounting for Derivatives will be essential reading for CFOs, internal auditors and treasurers of corporations, professional accountants as well as derivatives professionals working at commercial and investment banks.
Key feature include:
The only book to cover IAS39 from the derivatives practitioner’s perspective
Extensive real-life case studies to providing essential information for the practitioner
Covers hedging instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options as well as more complex derivatives such as knock-in forwards, KIKO forwards, range accruals and swaps in arrears.
Includes the latest information on FX hedging and hedging of commodities
书籍目录:
Preface.
1. The Theoretical Framework.
1.0.1 EU’s IAS 39 versus IASB’s IAS 39.
1.0.2 US Gaap FAS 133.
1.1 Accounting Categories for Financial Assets and Liabilities.
1.1.1 Financial Assets Categories.
1.1.2 Financial Assests Recognition.
1.1.3 Financial Liabilites.
1.1.4 The Fair Value Option.
1.2 The Amortised Cost Calculation: The Effective Interest Rate.
1.2.1 Example of Effective Interest Rate Calculation.
1.3 Hedge Accounting – Recognising Derivative Instruments.
1.3.1 Derivative Definition.
1.3.2 Hedge Accounting.
1.3.3 Accounting For Derivatives.
1.3.4 Undesignated or Speculative.
1.3.5 Fair-Value Hedge.
1.3.6 Cash Flow Hedge.
1.3.7 Net Investment Hedge.
1.3.8 Embedded Derivatives.
1.4 Hedging Relationship Termination Events.
1.5 Hedged Item Candidates.
1.6 Hedging Instrument Candidates.
1.7 Hedging Relationship Documentation.
1.8 Effectiveness Tests.
1.8.1 Prospective Test.
1.8.2 Retrospective Test.
1.8.3 Retrospective Test Failure.
1.9 Methods for Testing Effectiveness.
1.9.1 The Critical Terms Method.
1.9.2 The Ratio Analysis or Dollar-Offset Method.
1.9.3 The regression Analysis Method.
1.9.4 The Scenario Analysis Method.
1.9.5 The Volatility Risk Reduction Method (VRR).
1.9.6 The Short-Cut Method for Interest Rates.
1.9.7 Concluding Remarks.
1.10 The Hypothetical Derivative Simplification.
1.11 Effects of Derivatives in the P&L Statement.
2. An Introduction to the Derivative Instruments.
2.1 Forwards.
2.1.1 Product Description.
2.1.2 IAS 39 Accounting Implications.
2.2 Interest Rate Swaps.
2.2.1 Product Description.
2.2.2 IAS 39 Accounting Implications.
2.3 Caross-Currency Swaps.
2.3.1 Product Description.
2.3.2 IAS 39 Accounting Implications.
2.4 Standard (Vanilla) Options.
2.4.1 Product Description.
2.4.2 Standard Foreign Exchange Options.
2.4.3 Interest Rate Options – Caps, Floors and Collars.
2.4.4 IAS 39 Accounting Implications of Options – Intrinsic Versus Time Value.
2.4.5 IAS 39 Accounting Implications of Options – Written Options.
2.5 Exotic Options.
2.6 Barrier Options.
2.6.1 Knock-Out Barrier Options – Product Description.
2.6.2 Knock-In Barrier Options – Product Description.
2.7 Range Accruals.
3. Hedging Foreign Exchange Risk.
3.1 Types of Foreign Exchange Exposures.
3.2 Introductory Definitions.
3.2.1 Functional Currency.
3.2.2 Relevant Dates.
3.3 Summary of IAS 21 Translation Rates.
3.3.1 Monetary Versus Non-Monetary Items.
3.3.2 Translation Rates.
3.4 Foreign Currency Transactions.
3.4.1 Summary of Most Popular Hedging Derivatives – Foreign Exchange Risk.
Case 3.1 Hedging a Highly Expected Foreign Sale with a Forward.
Case 3.2 Hedging a Highly Expected Foreign Sale with a Tunnel.
Case 3.3 Hedging a Highly Expected Foreign Sale with a Participating Forward.
Case 3.4 Hedging a Highly Expected Foreign Sale with a Knock-In Forward.
Case 3.5 Hedging a Highly Expected Foreign Sale with a KIKO Forward.
Case 3.6 Hedging a Highly Expected Foreign Sale with a Range Accrual Forward.
Case 3.7 The Treasury Centre Challenge.
Case 3.8 Hedging Forecast Intragroup Transactions.
4. Hedging Foreign Subsidiaries.
4.1 Stand-Alone Versus Consolidated Financial Statements.
4.1.1 Subsidiary Financial Statements.
4.1.2 Parent-Only Financial Statements.
4.1.3 Consolidated Financial Statements.
4.2 The Translation Process.
4.2.1 Basic Procedures before Translation.
4.2.2 Specific Translation Procedures.
4.3 The Translation Differences Account.
4.4 Special Items that are Part of the Net Investment.
4.4.1 Goodwill and fair Value Adjustments.
4.4.2 Special Monetary Items.
4.5 Effect of Minority Interests on Translation Differences.
4.6 Hedging Net Investments in Foreign Operations.
4.6.1 Net Investment Hedge Issuing Foreign Currency Debt.
4.6.2 Net Investment Hedge Using Derivatives.
Case 4.1 Hedging Intragroup Foreign Dividends.
Case 4.2 Hedging Foreign Subsidiary Earnings.
Case 4.3 Accounting for Net Investments in Foreign Operations.
Case 4.4 Net Investment Hedge using a Forward.
Case 4.5 Net Investment Hedge using a Cross-Currency Swap.
Case 4.6 Net Investment Hedge using Foreign Currency Debt.
Case 4.7 Hedging of an Investment in a Foreign Operation.
5. Hedging Interest Rate Risk.
5.1 Common Interest Rate Hedging Strategies.
5.2 Separation of Embedded Derivatives in Structured Bonds..
5.3 Discounting Debt.
5.3.1 Hedging a Debt Instrument in its Entirety.
5.3.2 Hedging Only the Euribor Part of the Debt Instrument.
5.4 Discounting Derivatives.
5.5 Interest Accruals.
5.6 The Fixed-Back-to-Fixed Hedging Problem.
5.7 Interest Rate Risk Macrohedging.
5.7.1 Demand Deposits.
5.7.2 Asset and Liability management.
5.8 Inflation-Linked Bonds and Swaps.
5.9 Repos.
5.10 Step-Up/Step-Down Provisions.
5.11 Summary of Most Popular Hedging Derivatives – Interest Rate Risk.
Case 5.1 Hedging a Floating-Rate Liability using an Interest Rate Swap.
Case 5.2 Hedging a Floating-Rate Liability using a Zero-Cost Collar.
Case 5.3 Calculations and Implications of Interest Accruals.
Case 5.4 Hedging a Fixed-Rate Liability with an Interest Rate Swap.
Case 5.5 Hedging a Future Fixed-Rate Bond Issuance with a Swap.
Case 5.6 Hedging a Future Floating-Rate Bond Issuance with a Swap.
Case 5.7 Hedging a Fixed-Rate Liability with a Swap In-Arrears.
Case 5.8 Hedging a Floating-Rate Liability with a European KIKO Collar.
6. Hedging Foreign Currency Liabilities.
6.1 Hedging Across Cross-Currency Swaps
Case 6.1 Hedging a Floating-Rate Foreign Currency Liability using a Receive-Floating Pay-Floating Cross-Currency Swap.
Case 6.2 Hedging a Fixed-Rate Foreign Currency Liability using a Receive-Fixed.
Pay-Fixed Cross-Currency Swap.
Case 6.3 Hedging a Fixed-Rate Currency Liability using a Receive-Fixed Pay-Floating.
Cross-Currency Swap.
Case 6.4 Hedging a Floating-Rate Foreign Currency Liability using a Receive-Floating.
Pay-Fixed Cross-Currency Swap.
7. Hedging Equity Risk.
7.1 Recognition of Equity Investments in Other Companies.
7.1.1 Impairment of Equity Investments.
7.2 Debt versus Equity Classification of Own Instruments.
7.2.1 Recognition as a Liability.
7.2.2 Recognition as Equity.
7.3 Hybrid Securities – Preference Shares.
7.3.1 Contractual Discretion.
7.3.2 Economic Compulsion.
7.3.3 Degree of Subordination.
7.3.4 Legal Form.
7.4 Hybrid Securities – Convertible Bonds.
7.4.1 Convertible Bonds Denominated in the Entity’s Functional Currency.
7.4.2 Convertible Bonds Denominated in Foreign Currency.
7.5 Derivatives on Own Equity Instruments.
Case 7.1 Accounting for a Stock Lending Transaction.
Case 7.2 Measurement of a Mandatory Convertible Bond.
Case 7.3 Measurement of a Convertible Bond.
Case 7.4 Hedging Step-Up Perpetual Callable Preference Shares.
Case 7.5 Base Instruments Linked to Debt Instruments.
Case 7.6 Hedging an Available-for-Sale Investment with a Put Option.
Case 7.7 Parking Shares through a Total Return Swap.
Case 7.8 Hedging an Equity-Settled Options Plan with an Equity Swap.
8. Hedging Commodity Risk.
8.1 Own-Use versus IAS 39 Commodity Contracts.
8.2 Hedging Commodity Risk.
Case 8.1 Hedging a Commodity Firm Commitment with a Forward.
Case 8.2 Hedging a Commodity Inventory with Futures.
Case 8.3 Hedging a Highly Expected Purchase with Futures.
9. Hedge Accounting: A Double Edged Sword.
9.1 Positive Influence on the Profit and Loss Statement.
9.2 Substantial Resources Requirements.
9.3 Limited Access to Hedging Alternatives.
9.4 Risk of Reassessment of Highly Probable Transactions.
9.5 Risk of Restatements.
9.6 Low Compatibility with Portfolio Hedging.
9.7 Limited Solutions to Basis Risk.
9.8 Final Remarks.
References.
Index.
作者介绍:
Juan Ramirez currently works at BNP Paribas in London and is responsible for the marketing of strategic equity derivatives to the Iberian corporate and institutional clients. After earning a bachelor degree in electrical engineering at the ICAI univer
出版社信息:
暂无出版社相关信息,正在全力查找中!
书籍摘录:
暂无相关书籍摘录,正在全力查找中!
在线阅读/听书/购买/PDF下载地址:
原文赏析:
暂无原文赏析,正在全力查找中!
其它内容:
暂无其它内容!
网站评分
书籍多样性:9分
书籍信息完全性:9分
网站更新速度:4分
使用便利性:3分
书籍清晰度:9分
书籍格式兼容性:6分
是否包含广告:6分
加载速度:7分
安全性:5分
稳定性:8分
搜索功能:8分
下载便捷性:5分
下载点评
- 在线转格式(653+)
- 强烈推荐(267+)
- 无盗版(130+)
- 五星好评(623+)
- 体验满分(446+)
- azw3(605+)
- 推荐购买(61+)
- 服务好(513+)
- 已买(258+)
- 还行吧(286+)
- 无水印(390+)
- txt(406+)
下载评价
- 网友 宓***莉:
不仅速度快,而且内容无盗版痕迹。
- 网友 索***宸:
书的质量很好。资源多
- 网友 苍***如:
什么格式都有的呀。
- 网友 戈***玉:
特别棒
- 网友 后***之:
强烈推荐!无论下载速度还是书籍内容都没话说 真的很良心!
- 网友 薛***玉:
就是我想要的!!!
- 网友 益***琴:
好书都要花钱,如果要学习,建议买实体书;如果只是娱乐,看看这个网站,对你来说,是很好的选择。
- 网友 堵***洁:
好用,支持
- 网友 詹***萍:
好评的,这是自己一直选择的下载书的网站
- 网友 蓬***之:
好棒good
- 网友 孙***美:
加油!支持一下!不错,好用。大家可以去试一下哦
- 网友 曾***玉:
直接选择epub/azw3/mobi就可以了,然后导入微信读书,体验百分百!!!
- 网友 扈***洁:
还不错啊,挺好
喜欢"衍生会计学:IFRS 下的高级套期保值Accounting for Derivatives"的人也看了
英语(高中起点升本、专科)——2009年全国各类成人高考统一考试最后冲刺命题预测试卷 下载 网盘 kindle mobi 115盘 pdf pdb rtf
销售及应收账款业务处理 下载 网盘 kindle mobi 115盘 pdf pdb rtf
区域治理多元规范及其结构优化研究 下载 网盘 kindle mobi 115盘 pdf pdb rtf
论语遇上圣经 下载 网盘 kindle mobi 115盘 pdf pdb rtf
西京故事(插图本)(陈彦小说三部曲) 下载 网盘 kindle mobi 115盘 pdf pdb rtf
金太阳教育2022新版快乐衔接小升初暑假衔接教材语文数学英语三3本套装人教版课程班小学升初中作业年级快乐假期暑假作业总复习(套装共3册) 下载 网盘 kindle mobi 115盘 pdf pdb rtf
多浆植物秀 赵章 编著 下载 网盘 kindle mobi 115盘 pdf pdb rtf
礼记 下载 网盘 kindle mobi 115盘 pdf pdb rtf
财政学 下载 网盘 kindle mobi 115盘 pdf pdb rtf
植物大战僵尸2武器秘密之你问我答科学漫画·细菌与病毒卷 新版 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 中公2016新疆公务员考试用书历年真题精解行政职业能力测验最新版二维码 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 第一推动丛书宇宙系列:霍金讲演录 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 中国非寿险市场发展研究报告.2015 中国经济出版社 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 正版全新 中国工程院院士传记:朱英国传 黄世猛 科学出版社 9787030506047 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 流的传承 (日)原田武彦 著;李朝森 等 译 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 成吉思汗忽必烈评传——中国思想家评传丛书 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 包邮2024春 教与学 学导练 八年级下册道德与法治历史2本配人教版 学生用书 8年级下册 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 2014铁道版安徽省大学生村官选聘考试专用教材——行政职业能力测试 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 心理学3册 认知疗法进阶与挑战+行为矫正:原理与方法+认知疗法基础与应用 万千心理学心理咨询与治疗 下载 网盘 kindle mobi 115盘 pdf pdb rtf
- 设计开发流程与工程项目管理的原理及运用 下载 网盘 kindle mobi 115盘 pdf pdb rtf
书籍真实打分
故事情节:4分
人物塑造:7分
主题深度:5分
文字风格:3分
语言运用:5分
文笔流畅:4分
思想传递:5分
知识深度:6分
知识广度:9分
实用性:3分
章节划分:9分
结构布局:3分
新颖与独特:3分
情感共鸣:6分
引人入胜:4分
现实相关:3分
沉浸感:6分
事实准确性:6分
文化贡献:4分