With 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. With 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 develop an understanding of accounting for today’s financial realities.

Accounting for Risk, Hedging and Complex Contracts

Business & Money

Abdel-Khalik, A. Rashad

Accounting

Routledge

Very good condition, little highlighted

Empirical Research in Accounting: A Methodological Viewpoint

Amer Accounting Assn

See the best price to sell, buy, or rent books by Abdel-Khalik, A. Rashad. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Abdel-Khalik, A. Rashad

See the best price to sell, buy, or rent books by Abdel-Khalik, A. Rashad. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Accounting for Risk, Hedging and Complex Contracts

Empirical Research in Accounting: A Methodological Viewpoint