MARC Record from marc_columbia

LEADER: 04127cam a2200589 i 4500
001 15093346
005 20220611231754.0
006 m o d
007 cr cnu---unuuu
008 131014s2013 nyu ob 001 0 eng d
035 $a(OCoLC)ocn860711878
035 $a(NNC)15093346
040 $aN$T$beng$erda$epn$cN$T$dCDX$dYDXCP$dAU@$dCNSPO$dUBY$dOCLCF$dTYFRS$dOCLCQ$dSAV$dOCLCQ$dUKAHL$dK6U$dOCLCO$dOCLCQ$dOCLCO
019 $a860825823$a872698962$a892885317
020 $a9781136489280$q(electronic bk.)
020 $a1136489282$q(electronic bk.)
020 $a9781136489297
020 $a1136489290
020 $z9780415808934
020 $z0415808936
020 $z9780203137536
020 $z0203137531
035 $a(OCoLC)860711878$z(OCoLC)860825823$z(OCoLC)872698962$z(OCoLC)892885317
050 4 $aHG6024.A3$bA23 2013eb
072 7 $aBUS$x001010$2bisacsh
082 04 $a657/.833$223
049 $aZCUA
100 1 $aAbdel-Khalik, A. Rashad.
245 10 $aAccounting for risk, hedging and complex contracts /$cA. Rashad Abdel-khalik.
264 1 $aNew York, NY :$bRoutledge,$c2013.
300 $a1 online resource
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
504 $aIncludes bibliographical references and index.
588 0 $aPrint version record.
505 0 $aDefinitions of risk and risk appetite -- Types of risk -- Measurement of risk -- Basics of risk management -- An introduction to derivative financial instruments (freestanding derivatives) -- Qualifications for hedge accounting -- Hedge accounting I (single currency) -- Hedge accounting II (single currency) -- Hybrid instruments and embedded derivatives -- Currency types and risk: hedging transaction settlement risk -- Operating and accounting currency risk -- Risk disclosure in financial statements.
520 $aWith 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. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics -- risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers 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. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field.
520 8 $aWith discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking to develop an understanding of accounting for today's financial realities.
650 0 $aHedging (Finance)$xAccounting.
650 0 $aRisk.
650 0 $aAccounting.
650 6 $aCouverture (Finances)$xComptabilité.
650 6 $aRisque.
650 7 $aBUSINESS & ECONOMICS$xAccounting$xFinancial.$2bisacsh
650 7 $aAccounting.$2fast$0(OCoLC)fst00795379
650 7 $aHedging (Finance)$xAccounting.$2fast$0(OCoLC)fst00954459
650 7 $aRisk.$2fast$0(OCoLC)fst01098118
655 4 $aElectronic books.
776 08 $iPrint version:$aAbdel-Khalik, A. Rashad.$tAccounting for risk, hedging and complex contracts$z9780415808934$w(DLC) 2012038004$w(OCoLC)811778671
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15093346$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS