Author
Juan Ramirez
Edition
2
Year
2015
Publisher
John Wiley & Sons, Ltd.
Pages
784
ISBN
978-1-118-81797-1
Last Update
10-Jun-2025
Keywords
finance Accounting
Accounting for Derivatives: Advanced Hedging Under IFRS 9 provides a detailed guide to the accounting of derivatives and hedging activities under the IFRS 9 framework. The book covers real-life hedging scenarios and provides a conceptual framework for the complex intersection of accounting and risk management. Key topics include accounting for different types of financial instruments, hedge effectiveness assessment, foreign exchange risk hedging, interest rate hedging, and credit/debit valuation adjustments. It is aimed at professional accountants, treasurers, and financial engineers who work with derivatives and need to apply IFRS 9 standards effectively in their organizations.
