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| ey ifrs 9 hedge accounting: International GAAP 2019 Ernst & Young LLP, 2019-01-14 International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues. |
| ey ifrs 9 hedge accounting: Financial Instruments International Accounting Standards Committee, 1998 |
| ey ifrs 9 hedge accounting: UK GAAP 2019 Ernst & Young LLP, 2019-02-11 UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly: FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP® 2019 a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting. |
| ey ifrs 9 hedge accounting: ICBAE 2022 Bima Cinintya Pratama, Sarkar Kabir, Hassan Mohammad Kabir, Rizal Yaya, Salina Kassim, Judit Kovács, Naelati Tubastuvi, Tiara Pandansari, Azmi Fitriati, Wida Purwidianti, Suryo Budi Santoso, 2022-08-23 The 3rd International Conference of Business, Accounting, and Economics (ICBAE) 2022 continued the agenda to bring together researchers, academics, experts and professionals in examining selected themes by applying multidisciplinary approaches. This conference is the third intentional conference held by the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2022, this event will be held on 10-11 August at the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 3rd ICBAE UMP 2022 is “Innovation in Economic, Finance, Business, and Entrepreneurship for Sustainable Economic Development”. It is expected that this event may offer a contribution for both academics and practitioners to conduct research related to Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer review was used in the paper selection. |
| ey ifrs 9 hedge accounting: Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective Mr.Marco Gross, Dimitrios Laliotis, Mindaugas Leika, Pavel Lukyantsau, 2020-07-03 The objective of this paper is to present an integrated tool suite for IFRS 9- and CECL-compatible estimation in top-down solvency stress tests. The tool suite serves as an illustration for institutions wishing to include accounting-based approaches for credit risk modeling in top-down stress tests. |
| ey ifrs 9 hedge accounting: International GAAP 2021 Ernst & Young LLP, 2021-03-08 International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap |
| ey ifrs 9 hedge accounting: IFRS 4 Insurance Contracts International Accounting Standards Board, 2004 |
| ey ifrs 9 hedge accounting: International GAAP 2018 Ernst & Young LLP, 2017-12-19 The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com |
| ey ifrs 9 hedge accounting: Applying IFRS Standards Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas, 2019-06-24 Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book. |
| ey ifrs 9 hedge accounting: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations International Accounting Standards Board, 2004 |
| ey ifrs 9 hedge accounting: International GAAP 2020 Ernst & Young LLP, 2020-02-25 International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues. |
| ey ifrs 9 hedge accounting: Improving Disclosures about Financial Instruments International Accounting Standards Board, 2009 |
| ey ifrs 9 hedge accounting: Hedge Accounting nach IFRS 9 Gerhard Hochreiter, 2017-04-04 Gerhard Hochreiter analysiert in normativer Hinsicht, inwieweit bestimmte Anwendungskriterien unter Berücksichtigung der Grundsätze einer ökonomischen Risikokompensation und der IFRS 9 Hedge Accounting Systematik gerechtfertigt sind. Im Mittelpunkt dabei stehen die sub-LIBOR-Vorschrift sowie das Verbot, einzelne Laufzeitkomponenten von Derivaten als Sicherungsinstrument designieren zu dürfen. Des Weiteren untersucht er die Auswirkungen des Cash Flow Hedge auf die Preisbildung am europäischen Kapitalmarkt im Kontext von Fremdwährungsrisiken. Der Cash Flow Hedge zeichnet sich durch eine asynchrone Behandlung der Wertänderungen von Grundgeschäft und Sicherungsinstrument bei der Absicherung künftiger Transaktionen oder bindender Verpflichtungen im Abschluss aus. Diese asynchrone Behandlung, gepaart mit unvollständigen Informationen zum Ausmaß der Absicherung von Fremdwährungsrisiken, verursacht möglicherweise Marktineffizienzen, denen mit dieser Untersuchung auf den Grund gegangen wird. |
| ey ifrs 9 hedge accounting: Managerial Issues in Finance and Banking Ümit Hacioglu, Hasan Dincer, 2013-10-29 This book discusses competitive issues related to globalization, financial system and institutions from a managerial perspective. Contributions in this volume cover competitive strategies, risk management, controlling and custom finance in Finance & Banking. The novelty of the book is in demonstrating the innovative solutions to managerial issues in the global financial system. The contributions in this volume are peer-reviewed by the Society for the Study of Business and Finance. |
| ey ifrs 9 hedge accounting: New UK GAAP 2015 Ernst & Young LLP, 2015-03-04 New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly: FRS 100 – Application of Financial Reporting Requirements; FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. |
| ey ifrs 9 hedge accounting: Die Umstellung von IAS 32/IAS 39 auf IFRS 9 in der internationalen Rechnungslegung: Chancen und Herausforderungen für die bilanzierenden Unternehmen Tim Schebler, 2014-02 Für eine Vielzahl von Unternehmen, die nach IFRS bilanzieren, stellen sich in der heutigen Zeit diverse Fragen in Hinblick auf die Umsetzung der Vorschriften des internationalen Standardsetters, dem International Accounting Standards Board. Die in diesem Zusammenhang hervorzuhebende Problematik betrifft die Bilanzierung von Finanzinstrumenten. Der Ansatz und die Bewertung dieser Finanzinstrumente werden in den IFRS momentan durch die Standards IAS 32 und IAS 39 geregelt. Doch eben bei der Anwendung dieser Standards kommt es bei den bilanzierenden Unternehmen aufgrund der Komplexität der Vorschriften zu Problemen und einem erhöhten Mehraufwand. Allerdings ist die Komplexität der momentanen Vorschriften nicht nur den Unternehmen selbst bekannt, sondern auch dem Standardsetter IASB. Eine der grundlegendsten Überarbeitungen des IAS 39 wurde im Jahr 2003 vorgenommen. Selbst nach dieser Neuordnung der Bilanzierung von Finanzinstrumenten nach IFRS kam es zu weiteren Änderungen und Interpretationsansätzen. Insbesondere der außerordentlich lang andauernde Anerkennungsprozess des Standards durch die EU, die diesen erst im Jahr 2005 ratifizierte, führte bei den anwendenden Unternehmen zu einer wachsenden Verunsicherung, da sich durch die Vielzahl von Änderungen häufig neue Fragestellungen ergaben und sich die erwünschte Reduktion der Komplexität der Vorschriften daher nur schrittweise erreichen ließ. Nach der endgültigen Verabschiedung des IAS 39 durch die EU Kommission kam die Diskussion bezüglich der gültigen Bilanzierungsvorschriften für Finanzinstrumente allerdings nicht zum Erliegen. Besonders bedingt durch die weltweite Krise der Finanzmärkte geriet der IAS 39 abermals in die Kritik. So proklamierten eine Reihe von Wirtschaftswissenschaftlern, Praktikern und vor allem Politikern die These, dass der in den Vorschriften des IAS 39 enthaltene Ansatz der Fair-Value Bewertung von finanziellen Vermögenswerten, einen entscheidenden Anteil am Ausbruch und der Ausweitung der Finanzmarktkrise trage. Dabei wurde vor allem von der Politik Druck gegenüber dem IASB ausgeübt, die bestehenden Regelungen zu überarbeiten. Dieser Umstand wurde zum Anlass genommen, die Ablösung des IAS 39 durch die Entwicklung eines neuen Standards einzuleiten. Die verpflichtende Anwendung der Vorschriften des IFRS 9 ist für alle nichteuropäischen Unternehmen auf den 01. Januar 2015 terminiert. Ab wann in diesem Zusammenhang auch die Unternehmen in der EU verpflichtet werden, die neuen Vorschriften anzuwenden, bleibt offen, da das EFRAG beabsichtig, die Ratifizierung der Vorschriften des IFRS 9 erst dann durchzuführen, wenn das Reformprojekt der Bilanzierung von Finanzinstrumenten vollständig abgeschlossen ist. |
| ey ifrs 9 hedge accounting: Accounting for Financial Assets and Financial Liabilities Steering Committee on Financial Instruments, 1997 |
| ey ifrs 9 hedge accounting: UK GAAP 2017 Ernst & Young LLP, 2017-03-06 The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions |
| ey ifrs 9 hedge accounting: Extractive Activities International Accounting Standards Board, 2010 |
| ey ifrs 9 hedge accounting: FX Options and Structured Products Uwe Wystup, 2017-06-30 Advanced Guidance to Excelling in the FX Market Once you have a textbook understanding of money market and foreign exchange products, turn to FX Options and Structured Products, Second Edition, for the beyond-vanilla options strategies and traded deals proven superior in today’s post-credit crisis trading environment. With the thoroughness and balance of theory and practice only Uwe Wystup can deliver, this fully revised edition offers authoritative solutions for the real world in an easy-to-access format. See how specific products actually work through detailed case studies featuring clear examples of FX options, common structures and custom solutions. This complete resource is both a wellspring of ideas and a hands-on guide to structuring and executing your own strategies. Distinguish yourself with a valued skillset by: Working through practical and thought-provoking challenges in more than six dozen exercises, all with complete solutions in a companion volume Gaining a working knowledge of the latest, most popular products, including accumulators, kikos, target forwards and more Getting close to the everyday realities of the FX derivatives market through new, illuminating case studies for corporates, municipalities and private banking FX Options and Structured Products, Second Edition is your go-to road map to the exotic options in FX derivatives. |
| ey ifrs 9 hedge accounting: IFRS 6 International Accounting Standards Board, 2004 |
| ey ifrs 9 hedge accounting: FX Swaps Ms.Li L. Ong, Ms.Bergljot Barkbu, 2010-03-01 The proliferation of foreign exchange (FX) swaps as a source of funding and as a hedging tool has focused attention on the role of the FX swap market in the recent crisis. The turbulence in international money markets spilled over into the FX swap market in the second-half of 2007 and into 2008, giving rise to concerns over the ability of banks to roll over their funding requirements and manage their liquidity risk. The turmoil also raised questions about banks' ability to continue their supply of credit to the local economy, as well as the external financing gap it could create. In this paper, we examine the channels through which FX swap transactions could affect a country's financial and economic stability, and highlight the strategies central banks can employ to mitigate market pressures. While not offering any judgment on the instrument itself, we show that the use of FX swaps for funding and hedging purposes is not infallible, especially during periods of market stress. |
| ey ifrs 9 hedge accounting: Wiley Interpretation and Application of IFRS Standards 2020 PKF International Ltd, 2020-05-14 Wiley IFRS® Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. |
| ey ifrs 9 hedge accounting: Taxation of Derivatives and Cryptoassets Oktavia Weidmann, 2024-06-10 Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products. |
| ey ifrs 9 hedge accounting: Financial Accounting and Reporting Barry Elliott, Jamie Elliott, 2011 Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods. |
| ey ifrs 9 hedge accounting: Bilanzierung von Finanzinstrumenten Frank Schmitz, Andreas Huthmann, 2011-10-20 Die sachgerechte Bilanzierung und Bewertung von Finanzinstrumenten ist insbesondere für kapitalmarktorientierte Unternehmen ein Muss. |
| ey ifrs 9 hedge accounting: Teaching IFRS Richard M.S. Wilson, Ralph W. Adler, 2013-09-13 The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal. |
| ey ifrs 9 hedge accounting: An Empirical Study of the Development of Hedge Accounting in European Banks under IAS 39 and IFRS 9 Standards since 2018 Malik Boysen, 2024-09-17 Master's Thesis from the year 2023 in the subject Business economics - Investment and Finance, grade: 2, Frankfurt School of Finance & Management, course: Finance, language: English, abstract: The introduction of IFRS 9 has brought significant changes to hedge accounting practices in European banks, addressing limitations in the former IAS 39 standard. With three phases—classification, impairment, and hedging—IFRS 9 aims to better align financial reporting with risk management practices, particularly in hedge accounting. Despite the option to continue using IAS 39 for hedging, many banks have adopted IFRS 9 since its implementation in 2018. This study explores the development of hedge accounting since this transition, analyzing factors such as capital ratios and regional influences, and comparing the advantages of IFRS 9 to IAS 39. Through empirical analysis, it aims to assess the impact of the new standard on risk management and financial reporting in European banks. |
| ey ifrs 9 hedge accounting: Grundsätze ordnungsmäßiger Sicherungsbilanzierung nach IFRS und HGB Matthias Backes, 2019-09-20 Die stetig zunehmende Komplexität und Dynamik des finanzwirtschaftlichen Risikomanagements erfordern die Entwicklung konsistenter übergeordneter Bilanzierungsgrundsätze für Sicherungsbeziehungen. Zu diesem Zweck unterzieht Matthias Backes die Rechnungslegungsvorschriften zum Hedge Accounting nach IFRS und HGB einer normativen Analyse und identifiziert dabei Leitprinzipien für die Abbildung von Sicherungsstrategien. Im Rahmen einer rechtsvergleichenden Fallstudie werden die Anwendung und Implikationen dieser Grundsätze durch die systematische Ableitung zahlreicher Einzelproblemlösungen veranschaulicht. |
| ey ifrs 9 hedge accounting: IFRS 2 International Accounting Standards Board, 2004 |
| ey ifrs 9 hedge accounting: Fair Value Measurements International Accounting Standards Board, 2006 |
| ey ifrs 9 hedge accounting: Financial Instruments with Characteristics of Equity , 2018 |
| ey ifrs 9 hedge accounting: Interim Financial Reporting International Accounting Standards Committee, 1997 |
| ey ifrs 9 hedge accounting: International Taxation of Banking John Abrahamson, 2020-02-20 Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications. |
| ey ifrs 9 hedge accounting: Value Relevance of Accounting Information in Capital Markets Ojo, Marianne, Van Akkeren, Jeanette, 2016-12-12 Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing. |
| ey ifrs 9 hedge accounting: Pocket Guide to IFRS Standards Paul Pacter, 2017 This guide is primarily an overview of the extent of adoption of IFRS Standards in 150 countries and other jurisdictions around the world. Together they represent around 98 per cent of the world's gross domestic product (GDP)--Page 8. |
| ey ifrs 9 hedge accounting: Rethinking Business for Sustainable Leadership in a VUCA World Mihail Busu, |
| ey ifrs 9 hedge accounting: New UK GAAP Supplement 2016 Ernst & Young LLP, 2015-12-14 New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. |
| ey ifrs 9 hedge accounting: Rethinking Management and Economics in the New 20’s Eleonora Santos, Neuza Ribeiro, Teresa Eugénio, 2023-04-13 This proceedings book showcases papers presented at the 2022 Rethinking Management and Economics in the (New) 20s conference in Leiria, Portugal. Rethinking Management and Economics in the (New) 20’s is focused on the investigation of key challenges and perspectives of Management and Economics. The chapters in this book explore new avenues of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of Management and Economics. This book contributes towards deepening our understanding of what the new problems associated with achieving the goals of management and Economics in the 2020s and present possible solutions to the problems. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management. |
| ey ifrs 9 hedge accounting: FRS 102 , 2015 |
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[8] EY is one of the largest professional services networks in the world. [9] It primarily provides assurance, tax, information technology services (including managed services in areas like …
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Build a better working world. Explore a career as unique as you are and begin your exceptional EY experience
EY login – My EY
EY login – My EY
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Discover Search provides valuable insights and information on various topics, including tax alerts, M&A integration, energy transition, and more.
Careers at EY | EY - US
At EY, we develop you with future-focused skills, and equip you with world-class experiences. We empower you in a flexible environment, and fuel you and your extraordinary talents in a diverse …
EY | LinkedIn
EY teams in more than 150 countries work across a full spectrum of services in assurance, consulting, tax, strategy and transactions, strengthened by sector experience and diverse …
EYQ - Portal
EYQ is a secure large language model enabling EY teams to ideate, research and create using generative AI.
EY merges design, creative, CX and AI services into EY Studio+
Jun 9, 2025 · Dive Brief: Accounting firm EY is bringing its suite of creative services, including design, sales, marketing and customer experience practices, under one umbrella called EY …
This Big Four firm hopes AI will make accounting hot again
Jun 9, 2025 · EY is developing AI agents with Nvidia to try to make the accounting field more engaging and tackle a nationwide accountant shortage.
