Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)

Download Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition) written by Juan Ramirez in PDF format. This book is under the category Accounting and bearing the isbn/isbn13 number 1118817974/9781118817971. You may reffer the table below for additional details of the book.


SKU: 9d949c3d8baa Category: Tag:



Juan Ramirez


Wiley; 2nd edition




764 pages









Book Description

The second edition of Accounting for Derivatives: Advanced Hedging under IFRS 9 provides an explanation of the anticipated accounting effects of a proposed transaction on derivatives strategy. This explanation is in accordance with the rules established by IFRS 9. This PDF document was written by an advisor for one of the Big Four accounting firms, and it presents the author’s insights gained through working with corporations to minimize the impact of hedging with derivatives on earnings volatility. The second version of this book includes new chapters on hedging inflation risk and stock options, as well as new instances on unique hedging scenarios, such as hedging components of commodity risk. This new edition additionally covers the accounting treatment of unusual derivatives scenarios, such as raising finance through commodity-linked loans, derivatives on own shares, and convertible bonds. In addition, this new edition has several corrections and clarifications throughout. The PDF textbook makes considerable use of cases, which simulate a particular hedging strategy from the time it is conceived to the point at which it is fully developed following a consistent format. Instruments such as forwards, cross-currency swaps, swaps, and combinations of standard options are covered, in addition to more complicated derivatives such as knock-in forwards, range accruals, KIKO forwards, and swaps in arrears. Coverage also covers combinations of standard options.

The expert guide to the application of IFRS 9 written for derivative practitioners

According to the International Financial Reporting Standards (IFRS), derivatives that do not meet the criteria for hedge accounting may considerably increase earnings volatility. To apply hedge accounting in a way that is compliant with the rules and markets, one needs to have competence in both of these areas, as well as a good balance of accounting knowledge and knowledge of derivatives. This ebook helps bridge the difference by giving in-depth coverage of IFRS from the perspective of practical application.


As the final goal, you should aim to challenge the qualification for hedge accounting.


  • Acquire a working knowledge of the most common hedging instruments from the point of view of IFRS 9.


  • Investigate the possibility of foreign exchange risk as well as hedging earnings, dividends, and the net assets of foreign subsidies.


  • Become familiar with the latest requirements on the hedging of commodities, stocks, inflation, and both domestic and international liabilities.



IAS 39 is going to be replaced by IFRS 9, and as a result, many practitioners will have to modify their accounting practices and hedging techniques in order to comply with the new standard. The second edition of Accounting for Derivatives is the only book that covers IFRS 9 expressly for the practitioner of derivatives, providing expert assistance as well as recommendations that can be put into practice.

Please be aware that this package only contains the book in PDF format. There are no access codes for the online component included in the purchase.


There are no reviews yet.

Be the first to review “Accounting for Derivatives: Advanced Hedging under IFRS 9 (2nd Edition)”

Recent Posts

Blogging And How You Can Get A Lot From It

Whether you’re just looking to type about a hobby you have or if you want to attempt to run a business, starting a blog might be worthy of your consideration. Before you get started, first take a few minutes to read these expert-provided tips below. Once you learn about blogging,…

5 tips for a good business blog

Follow my blog with BloglovinAre you also looking for a good structure for your business blogs? That you finally have a serious and good structure for all your texts that are online? On your website but also on social media. In this review you will find 5 tips from Susanna Florie from her…

Study tips from a budding engineer

“Why engineering?” is a question I get often. The answer for me is simple: I like to solve problems. Engineering is a popular field for many reasons. Perhaps this is because almost everything around us is created by engineers in one way or another, and there are always new, emerging and exciting technologies impacting…

How do I study mathematics and pass my exam?

Not sure how best to study math ? Are you perhaps someone who starts studying the day before the exam? Then you know yourself that your situation is not the most ideal. Unfortunately, there is no magic bullet to make you a maths crack or pass your exam in no time . It is important to know that mathematics always builds on…