Derivatives and Hedge Accounting

Author: Ng Eng Juan; Chong Kooi Wah; Ho Kok Yong; How Chin Hong Alywin
Publisher: CCH Singapore
ISBN: 9789814446303
Published In: February 2016
Format: Paperback , 255 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Derivatives & Hedge Accounting is written specially to help readers unravel the complexity of hedge accounting. The book addresses hedge accounting and two key international standards: IAS 39 Financial Instruments: Recognition and Measurement and the new IFRS 9 Financial Instruments issued in November 2014.

Authors Ng Eng Juan et al. take a straight-forward step-by-step approach to deal with the complex topic in just three chapters:

Chapter 1 Accounting for Derivatives discusses the nature, valuation and accounting for the four common types of derivatives: options, forwards, futures and swaps.
Chapter 2 Hedge Accounting under IAS 39 looks at hedge accounting under the existing IAS 39 standard.
Chapter 3 Hedge Accounting under IFRS 9 looks at hedge accounting under the new IFRS 9 standard.

Feature:

Promotes understanding of complex topic – Although hedge accounting is not easy, this book singularly focused on hedge accounting leads students and accountants to boldly tackle the topic. Its straight-forward approach helps readers to get a good grasp of the complex topic.
Up-to-date with both standards – This book discusses the hedge accounting requirements of both the IAS 39 standard and the IFRS 9 standard. It is useful to those who continue to use IAS 39 for hedge accounting purposes as well as those who choose to adopt IFRS 9 as a whole.
Excellent reference – This book is also an excellent reference as the examples provided cover the three main hedging relationships under both IAS 39 and IFRS 9.
Wider understanding of hedging – The explanations provided are designed to help readers appreciate the economic and accounting impact of hedging and hedge accounting as a whole.

Chapter 1: Accounting for Derivatives