Accounting Financial Reporting / IFRS / GAAP

Derivatives and Hedge Accounting

Edited by Ng Eng Juan · Chong Kooi Wah · Ho Kok Yong · How Chin Hong Alywin
CCH Singapore February 2016

Specifications

ISBN-13
9789814446303
Publisher
CCH Singapore
Publication
February 2016
Format
Paperback , 255 pages
Jurisdiction
International ? Countri(es) for reference only

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.

Table of Contents

Chapter 1: Accounting for Derivatives

  • Introduction
  • Options
  • Forwards
  • Futures Contracts
  • Swap Contracts
  • Accounting for Derivatives
  • Summary
  • Problems for self-study

 

Chapter 2: Hedge Accounting under IAS 39

  • Introduction
  • Hedging and Hedge Accounting
  • The Requirements of IAS 39
  • Fair Value Hedge
  • Cash Flow Hedge
  • Hedge of a Net Investment
  • Major Differences between IAS 39 and IFRS 9
  • Summary
  • Problems for self-study


Chapter 3: Hedge Accounting under IFRS 9

  • Introduction
  • Background to IFRS 9
  • Why the need for new Hedge Accounting Rules under IFRS 9?
  • Hedging and Hedge Accounting
  • The Requirements of IFRS 9
  • Fair Value Hedge
  • Cash Flow Hedge
  • Hedge of a Net Investment
  • Modifying and Discontinuing a Hedging Relationship
  • Other Pertinent Matters
  • Summary
  • Problems for self-study
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