English version

• polskie
podział tematyczny
 
• anglojęzyczne
podział tematyczny
 
Newsletter:

• Zamów informacje o nowościach z wybranego tematu
 
Informacje:

• o księgarni

• koszty wysyłki

• kontakt

• Cookies na stronie

Comprising views from the leading industry experts this new volume contains current and highly topical assessments of the latest auditing and accounting standards for the financial derivatives markets  presented through practically focused, results-driven content guaranteed to aid you in everyday practice.

Provides auditors and accountants with a current and comprehensive guide to auditing standards for derivatives
Covers definitions of derivatives, current problems in auditing them, current and future audit plans, audit tests, as well as what constitutes a true and fair view of a company's accounts
Updates your auditing methods and skills to incorporate IAS 39, including an assessment of its pros and cons, and additionally covers of the practical implementation issues of SAS 92, FASB 133 and others
Highlights the risks present in current derivatives auditing techniques and illustrates how new accounting standards can help reduce them
In-depth coverage of: derivative instruments, including their applications, key risks and control; auditing employee compliance risks; key concepts for the internal auditor when approaching credit risk; and derivatives disaster case studies

The advent of international accounting standards such as IAS 39 and the growing importance and variety of derivatives used in risk management has focused debate on the pros and cons of the current and proposed hedge accounting standards and new audit tests. To give you a broad understanding of the field, this title combines the unique knowledge of experts from both the private and public sectors, as well as the latest insights from leading academics to answer such questions as:
What constitutes a true and fair view of a companys accounts?
How will the new standards affect the risk management practices of banks and corporates?
What are the consequences for overall market volatility?
What tests can auditors apply in order for them to confidently sign off on a companys accounts?
What are the key risks associated with derivatives?

Table of contents

1. Derivative Instruments: Uses and Applications
Eric Berman (Commonwealth of Massachusetts)

2. Derivatives: Key Risks and Their Control
Devi S. Koya (McDermott, Will and Emery)

3. Accounting for Specific Derivatives: Future and Forward Contracts
Liam Neilson (Royal and Sun Alliance)

4. Accounting for Specific Derivatives: Swaps and Options
Liam Neilson (Royal and Sun Alliance)

5. Accounting for Derivatives: UK and International Reporting- Implementation and Practical Impact
Theresa Dunne (University of Dundee)

6. Risk Control and Trading Employees: Preventing Fraud and Deception
Andrea S. Kramer (McDermott, Will and Emery)

7. International Financial Reporting Standard No. 39 and Hedge Accounting
Brandon Davies (Global Association of Risk Professionals)

8. How Will Derivatives Reporting Standards Affect Risk Management Practices
Haresh Sapra; Hyun Song Shin (University of Chicago; London School of Economics)

9. Fair Value Reporting Standards and Market Volatility
Guillaume Plantin; Haresh Sapra; Hyun Song Shin (Carnegie Mellon University; University of Chicago; London School of Economics)

Hardcover
160 pages