Accounting for Derivatives

Accounting for Derivatives: Advanced Hedging under IFRS 9, 2nd Edition, is a professional book that guides practitioners through hedging strategies and accounting treatments as IFRS 9 replaces IAS 39.

The volume examines standard contracts like forwards, swaps, and cross-currency swaps, alongside structured products including knock-in forwards, range accruals, and swaps in arrears. It also covers hedge effectiveness assessment, hypothetical derivative simplifications, and hedge discontinuation.

Extensive case studies simulate specific hedging strategies from inception through maturity using a common pattern. The text addresses the needs of financial engineers, derivatives sales personnel, chief financial officers, internal auditors, and professional accountants.