anne-richard
» » CCH Accounting for Derivatives and Hedging

Download CCH Accounting for Derivatives and Hedging epub

by James F. Green




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. CCH Accounting for Derivatives and Hedging is composed of five major sections. SECTION I encompasses the scope and definition of derivative instruments, embedded derivative instruments, and the recognition of derivatives and measurement of derivatives and hedged items. SECTION II covers fair value hedging. SECTION III deals with cash flow hedges. SECTION IV details foreign currency hedges, accounting by nonprofit organizations and other entities that do not report earnings, disclosures, reporting changes in the components of comprehensive income, and implementation guidance. SECTION V covers recent developments. The publication also includes an appendix on derivative accounting prior to Statement 133, summarizing the key differences between Statement 133 and previo
Download CCH Accounting for Derivatives and Hedging epub
ISBN: 080809100X
ISBN13: 978-0808091004
Category: Business
Subcategory: Accounting
Author: James F. Green
Language: English
Publisher: CCH, Inc.; 2008 edition (August 18, 2007)
ePUB size: 1688 kb
FB2 size: 1214 kb
Rating: 4.8
Votes: 168
Other Formats: lrf doc azw docx