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A Practical Guide to IFRS for Derivatives and Structured Finance
Euromoney Trading Ltd, March 2006, Pages: 170
Your step-by-step guide to understanding and implementing the highly technical accounting rules of the IFRS that apply to derivatives and structured finance.
An essential reference for every practitioner needing to interpret and apply the rules to these complex transactions.
This new book will:
- Answer your questions on the accounting standards for these products
- Provide solutions to overcome the most common obstacles
- Use practical examples to explain the more complex accounting issues
- Compare IFRS with US GAAP
Some key topics covered include:
- Fair value and amortised cost accounting
- Embedded derivatives
- Hedge accounting
- Derecognition of financial instruments
- Offsetting financial assets and liabilities
- Impairment of financial assets
- Consolidation
- The effects of foreign exchange
- Provisions, contingent liabilities and contingent assets
- Debt/equity classification
- Financial guarantee contracts
- Administration
- Writing a technical opinion and accounting checklist
Review:
'...a straight-forward and easy-to-understand approach... It is, in my view, a very welcome addition to any financial professional's desk.' Phil Hodkinson, Finance Director, HBOS plc
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