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Derivatives and Risk Management by Ranganatham Ranganatham, Madhumathi Madhumathi

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chapter 20

Derivative Hedge Accounting

Learning Objectives

After reading this chapter, you will be able to understand

  • the accounting entries for margin payments
  • the accounting standards for hedge accounting
  • fair-value hedge accounting
  • cash-flow hedge accounting
  • net investment hedge accounting
CHAPTER OUTLINE

20.1 Introduction

20.2 Accounting for Derivative Margin Payments

20.3 Accounting Standards for Derivative Transactions

20.4 Effectiveness of Hedge Accounting

20.5 Hedge Accounting

20.6 Hedge Accounting Models

20.7 Accounting for Derivative Instruments (ICAI directive)

20.8 Hedge Trade Life Cycle Accounting

20.9 Taxation of Derivative Gains (Losses)

20.10 IFRS and Derivative Accounting

THE SITUATION

Jagdish Mehta is a member of derivative ...

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