“Derivatives / Hedging” Deals by Citibank, Standard Chartered Bank and Deutsche Bank, with Sri Lanka Government’s Petroleum Corporation, analytically and interestingly raises ethical, moral and legal issues, as to whether deals perpetrated by Banks, with their own customer, whose poor financials were known to them, were dubious and ,i>illegal; with Banks also having compromised public officers, with foreign trips to educate them on derivatives / hedging. The Author analytically exposes the true nature of such transactions, and how they work, though sophisticatedly described to camouflage and confuse, to achieve the objective of raping customers to make unconscionable profits; disclosing how gullible elected and selected public officers are, and how they are manipulated, through sophisticated and devious means; demonstrating that whilst countries courageously stand up to international or regional political associations, intriguingly lack the ability to stand up to Banks, conducting operations upon licenses granted by monetary authorities of such country. The Author also exposes the reality of how professionals conduct themselves, within and outside Courts of law, demonstrating classic instances of ‘unequal treatment before the law’, making a mockery of the tenet – ‘all are equal before the law, no one being above it’, sacrosanctly pontificated and propounded on podia. The Author raises in discerning minds, issues of contempt of Court and judicial bias, citing Opinions in the House of Lords, United Kingdom in re – Pinochet, former Chilean President; shockingly also exposing, how the media manipulatively operates driven by hidden agendas. This book is very interesting and absorbing to read, and imparts incisive knowledge on a variety of subjects, dealt with in an objective, analytical and rational manner, exposing socio-political realities. It is an invaluable book to those concerned with sophisticated financial instruments and scams, which have scandalized financial sectors, warranting stimulus packages from Governments, and to legal/financial academics and professionals.

CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.

Everything today's CPA candidates need to pass the CPA exam Published annually, this comprehensive two-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. Volume I contains all study guides and outlines, while Volume II contains all problem solutions. With 2,700 multiple choice questions and more than 75 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. O. Ray Whittington, PhD, CPA, CMA, CIA (Chicago, IL), is the Ledger Quill Director of the School of Accountancy at DePaul University and vice chair of the Auditing Standards Board of the AICPA. His previous positions were the Director of the School of Accountancy at San Diego State University and the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA). Patrick R. Delaney, PhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University and was author of Audit Sampling: An Introduction, Fifth Edition (0-471-37590-X)..

The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.

Contains all current AICPA content requirements in regulationUnique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your effortsComprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes.

Aktienderivate gehören zu den populärsten Derivatprodukten, die von institutionellen Anlegern gehandelt werden. Ein Aktienderivat ist ein Future oder eine Option auf Aktien oder Aktienindices. Zu den traditionellen Aktienderivaten gehören Optionsscheine, Optionen, Futures und Aktienindexfutures. Das "Handbook of Equity" ist eine vollständige und umfassende Überarbeitung des ersten und einzigen Buches zu diesem Thema. Herausgegeben von führenden Köpfen der Branche - darunter Nobelpreisträger Fischer Black, John Braddock und Mark Rubenstein - enthält es wichtige neue Informationen zu Aktienindexfutures und -optionen und erweitert die mathematische Diskussion um das Black & Scholes-Modell. (11/99)

This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

Completely revised for the new computerized CPA Exam Published annually, this comprehensive, four-volume study guide for the Certified Public Accountants (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Broken down into four volumes-Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts-these top CPA Exam review study guides worldwide provide: More than 2,700 practice questions Complete information on the new simulation questions A unique modular structure that divides content into self-contained study modules AICPA content requirements and three times as many examples as other study guides

Over the last 20 years hedge funds and derivatives have fluctuated in reputational terms; they have been blamed for the global financial crisis and been praised for the provision of liquidity in troubled times. Both topics are rather under-researched due to a combination of data and secrecy issues. This book is a collection of papers celebrating 20 years of the Journal of Derivatives and Hedge Funds (JDHF). The 18 papers included in this volume represent a small sample of influential papers included during the life of the Journal, representing industry-orientated research in these areas. With a Preface from co-editor of the journal Stephen Satchell, the first part of the collection focuses on hedge funds and the second on markets, prices and products.

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