Accounting for derivatives advanced hedging under ifrs 9 Juan Ramirez

Por: Idioma: Inglés Series The wiley finance seriesDetalles de publicación: West Sussex, United Kingdom John Wiley & Sons, Inc. 2015Edición: 2a.EdDescripción: xx, 770 PaginasISBN:
  • 978111881797
Tema(s):
Contenidos:
Cover -- Title Page -- Copyright -- Contents -- Chapter 1 The Theoretical Framework - Recognition of inancial Instruments -- 1.1 Accounting Categories for Financial Assets -- 1.1.1 Financial Asset Categories -- 1.1.2 Financial Assets at Amortised Cost -- 1.1.3 Financial Assets at Fair Value through Other Comprehensive Income -- 1.1.4 Financial Assets at Fair Value through Profit or Loss -- 1.1.5 Financial Assets - Initial and Subsequent Recognition -- 1.1.6 Reclassifications -- 1.2 The Amortised Cost Calculation: Effective Interest Rate -- 1.2.1 Example of Effective Interest Rate Calculation - Fixed Rate Bond -- 1.2.2 Effective Interest Rate Calculation - Floating Rate Debt -- 1.3 Examples of Accounting for Fixed Rate Bonds -- 1.3.1 Example of a Fixed Rate Bond at Amortised Cost -- 1.3.2 Example of a Fixed Rate Bond Recognised at FVOCI -- 1.4 Accounting Categories For Financial Liabilities -- 1.4.1 Financial Liability Categories -- 1.4.2 Partial Repurchases of Financial Liabilities -- 1.4.3 Changes in Credit Risk in Financial Liabilities at FVTPL -- 1.5 The Fair Value Option -- 1.6 Hybrid and Compound Contracts -- 1.6.1 Embedded Derivatives in Assets or Liabilities - Hybrid Instruments -- 1.6.2 Liability Compound Instruments -- Chapter 2 The Theoretical Framework - Hedge Accounting -- 2.1 Hedge Accounting - Types of Hedges -- 2.1.1 Derivative Definition -- 2.1.2 Hedge Accounting -- 2.1.3 Accounting for Derivatives -- 2.1.4 Undesignated or Speculative -- 2.2 Types of Hedges -- 2.2.1 Fair Value Hedge -- 2.2.2 Cash Flow Hedge -- 2.2.3 Net Investment Hedge -- 2.3 Hedged Item Candidates -- 2.3.1 Hedged Item Candidates -- 2.3.2 Forecast Transaction versus Firm Commitment -- 2.4 Hedging Instrument Candidates -- 2.5 Hedging Relationship Documentation -- 2.6 Hedge Effectiveness Assessment -- 2.6.1 Qualifying Criteria for Hedge Accounting.
Valoración
    Valoración media: 0.0 (0 votos)
Existencias
Imagen de cubierta Tipo de ítem Biblioteca actual Biblioteca de origen Colección Ubicación en estantería Signatura topográfica Materiales especificados Info Vol URL Copia número Estado Notas Fecha de vencimiento Código de barras Reserva de ítems Prioridad de la cola de reserva de ejemplar Reservas para cursos
Libro Claustro Mezanine Libro 332.6457 R173a (Navegar estantería(Abre debajo)) Ej.1 Disponible 100173709
Total de reservas: 0

Incluye referencias bibliográficas e índices

Cover -- Title Page -- Copyright -- Contents -- Chapter 1 The Theoretical Framework - Recognition of inancial Instruments -- 1.1 Accounting Categories for Financial Assets -- 1.1.1 Financial Asset Categories -- 1.1.2 Financial Assets at Amortised Cost -- 1.1.3 Financial Assets at Fair Value through Other Comprehensive Income -- 1.1.4 Financial Assets at Fair Value through Profit or Loss -- 1.1.5 Financial Assets - Initial and Subsequent Recognition -- 1.1.6 Reclassifications -- 1.2 The Amortised Cost Calculation: Effective Interest Rate -- 1.2.1 Example of Effective Interest Rate Calculation - Fixed Rate Bond -- 1.2.2 Effective Interest Rate Calculation - Floating Rate Debt -- 1.3 Examples of Accounting for Fixed Rate Bonds -- 1.3.1 Example of a Fixed Rate Bond at Amortised Cost -- 1.3.2 Example of a Fixed Rate Bond Recognised at FVOCI -- 1.4 Accounting Categories For Financial Liabilities -- 1.4.1 Financial Liability Categories -- 1.4.2 Partial Repurchases of Financial Liabilities -- 1.4.3 Changes in Credit Risk in Financial Liabilities at FVTPL -- 1.5 The Fair Value Option -- 1.6 Hybrid and Compound Contracts -- 1.6.1 Embedded Derivatives in Assets or Liabilities - Hybrid Instruments -- 1.6.2 Liability Compound Instruments -- Chapter 2 The Theoretical Framework - Hedge Accounting -- 2.1 Hedge Accounting - Types of Hedges -- 2.1.1 Derivative Definition -- 2.1.2 Hedge Accounting -- 2.1.3 Accounting for Derivatives -- 2.1.4 Undesignated or Speculative -- 2.2 Types of Hedges -- 2.2.1 Fair Value Hedge -- 2.2.2 Cash Flow Hedge -- 2.2.3 Net Investment Hedge -- 2.3 Hedged Item Candidates -- 2.3.1 Hedged Item Candidates -- 2.3.2 Forecast Transaction versus Firm Commitment -- 2.4 Hedging Instrument Candidates -- 2.5 Hedging Relationship Documentation -- 2.6 Hedge Effectiveness Assessment -- 2.6.1 Qualifying Criteria for Hedge Accounting.

Compartir