By Graeme Tosen
Graeme Tosen, the chief for technical accounting at HBOS Treasury providers in London, has written a step by step advisor to figuring out and imposing the hugely technical accounting ideas of the overseas monetary Reporting criteria (IFRS) that follow to derivatives and based finance.
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Additional info for A Practical Guide to IFRS for Derivatives and Structured Finance
Accounting for fair value hedges (p. 42). – Accounting for cash flow hedges (p. 44). Hedging a forecast cash flow that does not occur. – Accounting for cash flow hedges (p. 44). Using derivatives that roll over to hedge with. – Accounting for fair value hedges (p. 42). – Accounting for cash flow hedges (p. 44). – What hedging instruments can and cannot be used? (p. 39) Hedging of an entity’s future profit or part of a group of entities’ future profits. – What cannot be hedged? (p. 39) – Frequently asked questions (pp.
You cannot transfer anything into the held-for-trading category so initially classifying them differently until a pattern is proven is not an option. As this problem is one that could have been dealt with under the accounting rules had there not been political interference, it is worthwhile considering a pragmatic approach when classifying. This will have to be discussed and agreed with your auditors. Are all legal derivatives also derivatives for accounting? No. Only derivatives that fall within the accounting definition of a derivative (see the ‘Definitions’ section later in the book) are treated under the derivative rules.
Not closely related and therefore separate. An option or provision to extend the maturity term without an adjustment to the current market rate (or approximately this rate) of the instrument at the time of the extension – see also ‘Example 4’ below. The relevant debt contract. Not closely related and therefore separate. Equity index-linked interest or principal payments by which interest or principal is linked to the value (and movement in this value) of equity instruments. Debt instrument. Not closely related and therefore separate.