"...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
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
Table of Contents
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
Paperback
200 pages