Practical Guide To Financial Instruments
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Practical Guide to Financial Instruments, 1e
Author: Santosh Maller
language: en
Publisher: Bloomsbury Publishing
Release Date: 2021-05-15
About the book Accounting for financial instruments under Ind AS is generally complex. In India, we do not have much of a history of a comprehensive and robust accounting framework for financial instruments. Historically, accounting for financial instruments is primarily based on form rather than the contractual terms of instruments. Focus on accounting for financial instruments started only since 2007. Owing to global financial crisis which raised issues regarding accounting treatment of financial instruments, various accounting standards setting bodies examined the robustness of accounting for financial instruments. Further, Ind AS transition resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. Accounting for financial instruments under Ind AS is quite robust and comprehensive. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind ASs dealing with financial instruments. The requirements of Ind AS 32, Financial instruments: Presentation, Ind AS 109, Financial instruments, and Ind AS 107 Financial instruments: Disclosures are extensively dealt with. There are separate chapters addressing: Scope of the requirements. Debt/equity classification. Classification. Recognition and Derecognition. Subsequent measurement. Fair values and impairment. Hedge accounting. Presentation and Disclosures. Implications on key provisions of Companies Act, 2013. ICAI's Guidance Note on Accounting for Derivative Contracts. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various aspects of financial instruments accounting. The book would be an immensely useful referencer for professionals, practitioners and corporates. Key features - To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant topic, followed by Frequently Asked Questions (FAQs) on the chapter. - Covers examples-based illustrations of complex topics. - Covers case studies on hedge accounting with journal entries, guidance for hedge documentation and effectiveness testing. - Includes real life extracts of disclosures of financial instruments. - Covers the amendment related to LIBOR and other interbank offered rates ('IBORs') issued by the Ministry of Corporate Affairs vide Companies (Indian Accounting Standards) Amendment Rules, 2020 on 24 July, 2020. - Covers key implications of Ind AS under Companies Act, 2013.About the book
Financial Instrument
Author: Fouad Sabry
language: en
Publisher: One Billion Knowledgeable
Release Date: 2024-02-03
What is Financial Instrument Financial instruments are contracts between parties that involve monetary exchanges. It is possible to build them, trade them, modify them, and settle them. They may take the shape of cash (currency), evidence of an ownership stake in an organization or a contractual right to receive or deliver in the form of currency (forex), debt, equity (shares), or derivatives. Cash is a form of currency. How you will benefit (I) Insights, and validations about the following topics: Chapter 1: Financial instrument Chapter 2: Derivative (finance) Chapter 3: Security (finance) Chapter 4: Financial capital Chapter 5: Equity (finance) Chapter 6: International Financial Reporting Standards Chapter 7: Historical cost Chapter 8: Futures contract Chapter 9: Mark-to-market accounting Chapter 10: Swap (finance) Chapter 11: Fair value Chapter 12: Securities market Chapter 13: Margin (finance) Chapter 14: Excess burden of taxation Chapter 15: Hedge accounting Chapter 16: Financial asset Chapter 17: Foreign exchange hedge Chapter 18: Asset Chapter 19: Impairment (financial reporting) Chapter 20: IFRS 9 Chapter 21: Sharia and securities trading (II) Answering the public top questions about financial instrument. (III) Real world examples for the usage of financial instrument in many fields. Who this book is for Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Financial Instrument.
Hybrid Financial Instruments
Author: Brian Coyle
language: en
Publisher: Global Professional Publishi
Release Date: 2002
From the "Risk Management" series, this is a concise and practical guide to financial instruments that are made up of two or more other instruments. The term "hybrid" has come to cover a wide range of financial products and this book seeks to explain the more commonly used ones. They are examined from the perspective of both ......