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Articles tagged with: HEDGE

IFRS »

[15 Dec 2008 | No Comment | 2,452 views]

Hi

 
Please give me your opinion on forex loss on Assets. Do you capitalize it or do expense it to the foreign loss

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FINANCIAL INSTRUMENTS »

[15 Dec 2008 | No Comment | 2,346 views]

Dear all,
 
An answer to the following question would be much appreciated:
 
If no hedge accounting is applied, should all changes in fair value of derivatives be recognized as financial income or expense (so below operating result) or is recording of the change in fair value within operating result allowed?
 
 
Further, does anyone have one clear memo, including example journal entries of the various possble accounting issues (cf hedge, fv hedge net investment in foreign operation) applying hedge accounting and not-applying hedge accounting and if possible, all other accounting (including journal entries) not applying …

FINANCIAL INSTRUMENTS »

[15 Dec 2008 | One Comment | 2,527 views]

Hi
 
Can anyone respond to my email below?
 
Thanks and regards
 
Catherine
Hi
 
I would need your assistance on how to account for futures/options in the financial statements.
 
Thanking you in advance for your kind assistance.
 
Regards
Catherine
Catherine,

 
Have you looked at IAS39 already, because depending on that you can or cannot apply hedge accounting. Basically you have 2 methods either Cashflow hedging or fair value hedging. If you want to do hedge accounting you will be required to do a lot of prospective and retrospective testing to prove the effectiveness of your hedges. If you don’t do hedge …

FAIR VALUE »

[15 Dec 2008 | No Comment | 1,129 views]

Hi AllI need your help. Can anyone give me an example about fair value
hedge of AFS Bond by using Interest rate swap?Thank in advance.Mac

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IFRS »

[14 Dec 2008 | No Comment | 1,466 views]

Hello to everybody,
I want to prepare 31.7.2007-31.07.2008 and 31.07.2007-31.07.2006 cash flow statements.
How can I prapare according to the indirect cash flow method? Which issues should I consider?
 
Thanks for your help.
 
Evrim

Good morning to all

 
Please let me know the salient points in related to Hedge (SWAPs, Collars, etc) and other treasury instruments present in differnt IFRS. Futhermore, kindly refer me certain website in this regard as well.
 
I shall be looking forward and thanks in advance.
Regards
 
Salman

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IFRS »

[14 Dec 2008 | No Comment | 873 views]

Good morning to all
Please let me know the salient points in related to Hedge (SWAPs,
Collars, etc) and other treasury instruments present in differnt IFRS.
Futhermore, kindly refer me certain website in this regard as well.
I shall be looking forward and thanks in advance.
Regards
Salman

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IFRS »

[27 Aug 2008 | No Comment | 4,109 views]

Dear All
 
Please advise your views whether subject item does come under the scope of IAS 23 or IAS 39. The loan facility is repayable in 30 years and interest rate is variable interest rate and we hedge the interest rate by taking interest swap contracts with banks.
 
In case someone needs more facts to get to the bottom of the case, Please let me know.
 
with regards
Ram

Dear Ram,
My first reaction would be IAS 39 and not IAS 23 unless the case is that you want to capitalize these costs as part of …

FINANCIAL INSTRUMENTS »

[26 Aug 2008 | No Comment | 1,426 views]

Good morning to all
Please let me know the salient points in related to Hedge (SWAPs, Collars, etc) and other treasury instruments present in differnt IFRS. Futhermore, kindly refer me certain website in this regard as well.
I shall be looking forward and thanks in advance.
Regards
Salman

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