Accounting for Derivatives and Hedging Activities

Advises that derivative instruments are very useful risk management tools to effectively manage the financial and operating risks firms face in uncertain business environments.

Author: Frank J. Beil

Publisher:

ISBN: 9781606495902

Category: Business & Economics

Page: 149

View: 518

Advises that derivative instruments are very useful risk management tools to effectively manage the financial and operating risks firms face in uncertain business environments. Offers practical advice on how to use derivatives and hedge accounting.

CCH Accounting for Derivatives and Hedging 2008

This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and ...

Author: James F. Green

Publisher: CCH

ISBN: 9780808091004

Category: Business & Economics

Page: 1274

View: 616

CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.






Auditing Derivative Instruments Hedging Activities and Investments in Securities

... Overview of Derivatives and Securities Definition and Uses of Derivatives
Definition Hedging Activities and Managing ... .17.20 .211.36 General Accounting
Considerations for Derivatives and Securities Measurement of Derivatives Hedge
 ...

Author: American Institute of Certified Public Accountants. Financial Instruments Task Force

Publisher:

ISBN:

Category: Derivative securities

Page:

View: 182



Accounting for Risk Hedging and Complex Contracts

With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters ...

Author: A. Rashad Abdel-Khalik

Publisher: Routledge

ISBN: 1136489290

Category: Business & Economics

Page: 564

View: 528

With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today’s financial realities.

Accounting for Derivatives and Hedging

FIGURE 2.6 Summary of Accounting for Derivatives and Hedging Activities NO
Meets 3 - criteria definition of derivative ? FASB Statement 133 does not apply .
Use other accounting rules appropriate for this contract . YES Hedging gains and
 ...

Author: Mark A. Trombley

Publisher: McGraw-Hill

ISBN:

Category: Business & Economics

Page: 221

View: 157

Publisher Description

Accounting for Derivatives

Advanced Hedging under IFRS Juan Ramirez. • This category excludes:
originated loans, equity securities (because of their indefinite life), puttable debt (
because the entitymay not holditto maturity if option is exercised), perpetual ...

Author: Juan Ramirez

Publisher: John Wiley & Sons

ISBN: 9781119994923

Category: Business & Economics

Page: 448

View: 945

Accounting for Derivatives: Advanced Hedging under IFRS is a comprehensive practical guide to hedge accounting. This book is neither written by auditors afraid of providing opinions on strategies for which accounting rules are not clear, nor by accounting professors lacking practical experience. Instead, it is based on day-to-day experience, advising corporate CFOs and treasurers on sophisticated hedging strategies. It covers the most frequent hedging strategies and addresses the most pressing challenges that corporate executives find today. The book is case-driven with each case analysing in detail a real-life hedging strategy. A broad range of hedging strategies have been included, some of them using sophisticated derivatives. The objective of this book is to provide a conceptual framework based on the extensive use of cases so that readers can create their own accounting interpretation of the hedging strategy being considered. Accounting for Derivatives will be essential reading for CFOs, internal auditors and treasurers of corporations, professional accountants as well as derivatives professionals working at commercial and investment banks. Key feature include: The only book to cover IAS39 from the derivatives practitioner’s perspective Extensive real-life case studies to providing essential information for the practitioner Covers hedging instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options as well as more complex derivatives such as knock-in forwards, KIKO forwards, range accruals and swaps in arrears. Includes the latest information on FX hedging and hedging of commodities

Accounting Disclosure and Real Effects

Accounting for derivatives and hedging activities is currently governed by SFAS
133. Two years prior to the June 1998 adoption of SFAS 133 the FASB issued an
exposure draft ED 162-B that produced considerable controversy and criticism ...

Author: Chandra Kanodia

Publisher: Now Publishers Inc

ISBN: 1601980620

Category: Business & Economics

Page: 95

View: 669

Accounting Disclosure and Real Effects presents a new approach to the study of accounting measurement and disclosure that challenges the existing accounting literature. This new approach ? the ?real effects? perspective ? argues that how firms? economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms? real decisions and on the allocation of resources in the economy in general. Accounting Disclosure and Real Effects should be required reading for accounting regulators and corporate managers who have to deal with alternative accounting standards and disclosure requirements. This landmark survey is the only source to focus on the real effects approach to the study of disclosure.

Wiley GAAP 2015

Interpretation and Application of Generally Accepted Accounting Principles
Joanne M. Flood ... Instruments Types of financial assets Exclusions Derivative
Financial Instruments Accounting for Derivatives and Hedging Transactions per
ASC ...

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1118945069

Category: Study Aids

Page: 1512

View: 186

The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements quickly and easily Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.

Wiley GAAP 2014

Interpretation and Application of Generally Accepted Accounting Principles
Joanne M. Flood ... Instruments Types of financial assets Exclusions Derivative
Financial Instruments Accounting for Derivatives and Hedging Transactions per
ASC ...

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1118834208

Category: Study Aids

Page: 1488

View: 365

The most practical, authoritative guide to GAAP Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Wiley GAAP 2013

10 DERIVATIVES AND HEDGING Perspective and Issues 263 Definitions of
Terms 265 Concepts, Rules, and ... 269 Exclusions 270 Derivative Financial
Instruments 270 Accounting for Derivatives and Hedg- ing Transactions per ASC
815: An ...

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1118419545

Category: Study Aids

Page: 1344

View: 557

The most practical, authoritative guide to GAAP Wiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Financial Instruments and Institutions

133, Accounting for Derivative Instruments and HedgingActivities (1998), as
amended in significant ways by SFAS No. 138, Accounting for Certain
Derivatives and Certain Hedging Activities (2000), SFAS No. 149, Amendment
ofStatement 133 ...

Author: Stephen G. Ryan

Publisher: John Wiley & Sons

ISBN: 0470139579

Category: Business & Economics

Page: 616

View: 624

This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.


Financial Institutions Valuations Mergers and Acquisitions

The requirement of recognition of changes in fair value would, depending on the
accounting method used (hedge or ... on the entity's intended use of derivatives
and their nature and the type and extent of derivatives and hedging activities.

Author: Zabihollah Rezaee

Publisher: John Wiley & Sons

ISBN: 0471046337

Category: Business & Economics

Page: 456

View: 742

THE DEFINITIVE GUIDE TO NAVIGATING TODAY'S FINANCIAL SERVICES INDUSTRY From "one-stop shopping" for financial services to major structural shifts within the industry, rapid changes in information technology, trends toward business combinations, statutory laws, and global competition have contributed to breaking down the geographic and product barriers that once separated traditional financial institutions from other financial entities. This complete authoritative resource is designed for all financial professionals involved in business valuations, mergers, and acquisitions, and includes: How operations are regulated How organizations are valued and why they merge Related accounting standards Merger and acquisition processes The Gramm-Leach-Bliley Financial Modernization Act of 1999 Target bank analysis and tax requirements . . . and much more. Written by an expert in the field, Financial Institutions, Valuations, Mergers, and Acquisitions is an essential tool for keeping up with the increasing and crucial changes in the financial services industry.

Accounting for Real Estate Transactions

... the lease agreement may contain an embedded derivative that must be
bifurcated pursuant to the provisions of Topic 815, Derivatives and Hedging (
FASB Statement No. 133, Accounting for Derivative Instruments and Hedging
Activities).

Author: Maria K. Davis

Publisher: John Wiley & Sons

ISBN: 111816282X

Category: Business & Economics

Page: 504

View: 363

Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.