Accounting for Risk, Hedging and Complex Contracts

Business & Finance, Accounting, International
Cover of the book Accounting for Risk, Hedging and Complex Contracts by A. Rashad Abdel-Khalik, Taylor and Francis
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Author: A. Rashad Abdel-Khalik ISBN: 9781136489280
Publisher: Taylor and Francis Publication: October 8, 2013
Imprint: Routledge Language: English
Author: A. Rashad Abdel-Khalik
ISBN: 9781136489280
Publisher: Taylor and Francis
Publication: October 8, 2013
Imprint: Routledge
Language: English

With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. This book addresses the essential elements of these developments. The early chapters provide a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. This is followed by an introduction to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. A final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book an essential, self-contained source for upper level students looking to develop an understanding of accounting for today's financial realities.

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With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. This book addresses the essential elements of these developments. The early chapters provide a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. This is followed by an introduction to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. A final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book an essential, self-contained source for upper level students looking to develop an understanding of accounting for today's financial realities.

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