Language : English
Published : 2016
Derivatives and Hedge Accounting
Derivatives & Hedge Accounting is written specially to help readers unravel the complexity of hedge accounting. The book addresses hedge accounting and two key international standards: IAS 39 Financial Instruments: Recognition and Measurement (known as FRS 39 in Singapore) and the new IFRS 9 Financial Instruments (known as FRS 109 in Singapore) issued in November 2014.
Authors Ng Eng Juan et al. take a straight-forward step-by-step approach to deal with the complex topic in just three chapters:
Chapter 1 Accounting for Derivatives discusses the nature, valuation and accounting for the four common types of derivatives: options, forwards, futures and swaps.
Chapter 2 Hedge Accounting under IAS 39 looks at hedge accounting under the existing IAS 39 standard.
Chapter 3 Hedge Accounting under IFRS 9 looks at hedge accounting under the new IFRS 9 standard.
Key Features & Benefits
Promotes understanding of complex topic – Although hedge accounting is not easy, this book singularly focused on hedge accounting leads students and accountants to boldly tackle the topic. Its straight-forward approach helps readers to get a good grasp of the complex topic.
Up-to-date with both standards – This book discusses the hedge accounting requirements of both the IAS 39 standard and the IFRS 9 standard. It is useful to those who continue to use IAS 39 (or FRS 39) for hedge accounting purposes as well as those who choose to adopt IFRS 9 (or FRS 109).
IFRS 9 for Singapore accountants – Chapter 3 on Hedge Accounting under IFRS 9 is especially important for Singapore accountants as the IFRS 9 is newly adopted in Singapore. The Accounting Standards Council of Singapore had previously not adopted earlier versions of the IFRS.
Wider understanding of hedging – The explanations provided are designed to help readers appreciate the economic and accounting impact of hedging and hedge accounting as a whole.
Chapter 1: Accounting for Derivatives
Chapter 2: Hedge Accounting under IAS 39
Chapter 3: Hedge Accounting under IFRS 9
This write-in workbook is an invaluable resource to help students’ improve their Maths and English skills and help prepare for Level 1 and Level 2 Functional Skills exams. The real-life questions are all written with a business administration context to help students find essential Maths and English theory understandable, engaging and achievable. Written by Carol Vella, lecturer with a wealth of experience in the Retail and Business Administration industry, this workbook is an effective resource to support Maths and English learning in the classroom, at work and for personal study at home.
How To Be Happy: How Developing Your Confidence, Resilience, Appreciation and Communication Can Lead to a Happier, Healthier You
We all have the capacity to be happy. There may be occasions in your life where this seems a challenging concept, however there are some very definite things that you can do to make sure that you are happy more often than not. After all, happy people get sick less often, they have more energy, are more creative, sustain more positive relationships and are more fun to be around.
With the help of Liggy Webb, you can create your own personal happiness toolkit! How to be Happy will help you feel more self-empowered and in control of any situation, helping you progress in your work and personal life.
You will learn how to:
• Build your self-confidence to make the best of who you are
• Be open to learning new things, to become more effective and creative
• Develop an attitude of gratitude to appreciate life more
• Encourage and sustain positive relationships
• Build your resilience and emotional strength to cope with stress and manage change
• Foster a healthy attitude and get fit for life
You can make the decision right now to be happier if you really want to be. Life is what you make it – so learn how to be happy, effective and energetic – and watch how it inspires those around you.
Quantitative Methods for Business Research: Using Microsoft® Excel® with CourseMate and eBook Access Card)1st Edition
About the Author
Gerard Duignan (BBc, DipTchg) has a background in radio programming and management. He combines his role as lecturer in radio at the New Zealand Broadcasting School with his research interest in documenting the history of New Zealand radio broadcasters.