Accounting for Derivatives : Advanced Hedging under IFRS by Juan Ramirez - libro usado

EAN (ISBN-13): 9780470515792
ISBN (ISBN-10): 0470515791
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Año de publicación: 2007
Editorial: John Wiley & Sons
448 Páginas
Peso: 0,927 kg
Idioma: eng/Englisch

Libro en la base de datos desde 2007-11-19T03:28:03-06:00 (Mexico City)
Página de detalles modificada por última vez el 2022-02-19T03:34:39-06:00 (Mexico City)
ISBN/EAN: 0470515791

ISBN - escritura alterna:
0-470-51579-1, 978-0-470-51579-2
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Autor del libro: ramirez
Título del libro: ifrs, advanced accounting for, accounting for derivatives hedging, ramirez

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Datos del la editorial

Autor: Juan Ramirez
Título: Wiley Finance Series; Accounting for Derivatives - Advanced Hedging under IFRS
Editorial: John Wiley & Sons
448 Páginas
Año de publicación: 2007-10-05
Peso: 0,918 kg
Idioma: Inglés
105,00 € (DE)
Not available (reason unspecified)
168mm x 244mm x 29mm

BB; GB; Hardcover, Softcover / Wirtschaft/Betriebswirtschaft; Betriebswirtschaft und Management; Finanztechnik

Contents Preface 1 The Theoretical Framework EU's IAS 39 versus IASB's IAS 39 US Gaap FAS 133 * Accounting Categories for Financial Assets and Liabilities Financial Assets Categories 2 An Introduction to the Derivative Instruments 3 Hedging 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 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 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 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 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 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 References Index