Derivatives and Hedge Accounting_2nd Edition

Name: Derivatives and Hedge Accounting_2nd Edition - Paperback Books
SKU: CBE59A52
Price: 32.80 GBP
Availability: InStock

£32.80

This book is a revised edition of the very well-received “Derivatives and Hedge Accounting” published in 2016.

This revision is necessitated by the fact that IAS 39 Financial Instruments: Recognition and Measurements (except its hedge accounting provisions) has been superseded by IFRS 9 Financial Instruments effective 1 January 2018, and also due to the IBOR Reform.

As in the first edition, this book discusses and illustrates the nature, valuation and accounting for derivative instruments in Chapter 1 as a prelude to hedge accounting. Hedge accounting under IAS 39 is discussed and illustrated in Chapter 2, and hedge accounting under IFRS 9 in Chapter 3.

The book is written by four authors with many years of teaching, research and practical experience. It is hoped that accounting practitioners and students will continue to benefit from this revised edition.