Accounting for derivatives : advanced hedging under IFRS, 2nd edition.

• Main Author: Juan Ramirez.
• Format: Book
• Language: English
• Published: John Wiley & Sons 2020
• Subjects: 1. Financial instruments–Accounting–Standards. 2. Derivative securities–Accounting. 3. Hedging (Finance)–Accounting.
• Online Access: http://dspace.uniten.edu.my/jspui/handle/123456789/15038

The main goal of IFRS is to safeguard investors by achieving uniformity and transparency in the accounting principles. One of the main challenging aspects of the IFRS rules is the accounting treatment of derivatives and its link with risk management. Whilst it takes years to master the interactio...