A Practical Guide to IFRS for Derivatives and Structured Finance
Abstract
Your step-by-step guide to understanding and implementing the highly technical accounting rules of the IFRS that apply to derivatives and structured finance.
Graeme Tosen, the manager for technical accounting at HBOS Treasury Services in London, has written a step-by-step guide to understanding and implementing the highly technical accounting rules of the International Financial Reporting Standards (IFRS) that apply to derivatives and structured finance.
This is your complete guide to implementing IFRS successfully for derivatives, structured finance and securitisations!
In his new book, Graeme Tosen 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
The IFRS text is more than 2,000 pages of rules, regulations and guidance. At last there is a summarised edition of the relevant accounting concepts for finance practitioners. This new guide saves you time by focusing on derivatives and structured finance products.
An essential reference for every practitioner needing to interpret and apply the rules to derivatives, structured finance and securitisations.
"...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
Contents of A Practical Guide to IFRS for Derivatives and Structured Finance (see Contents tab for a more detailed description):
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
Key terms: IFRS, International Financial Reporting Standards, structured finance, derivatives, accounting for derivatives, accounting for structured finance, securitisations, securitizations, accounting for securitisations.
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