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Review"The accounting for derivatives and complex contracts has been and is a great challenge for executives, accountants, and auditors. The need for better explication and clarification of the labyrinthine derivative and hedge accounting rules has never been greater, and Professor Abdel-khalik has risen to this challenge in great splendor. This book is not only a tour de force in making a confusing maze of accounting treatments clear and transparent, but it also delves into basic explorations of the nature of risk and uncertainty, as well as an exposition of the many types of derivatives that accounting needs to describe and quantify. I highly recommend this book to students who wish to make sense of the accounting for the 21st century's complex risk transactions." - Joshua Ronen, Professor, Stern School of Business, New York University, USA
"Derivatives complicate the life of accountants enormously, for they make it possible to do one thing in many different ways. Sometimes the alternatives are clear, and at other times, they are not. Accountants can easily find themselves in a quagmire of partially offsetting positions, the risks of which are unclear. This book helps enormously. It puts accounting for derivatives in a broad context -- explaining first the nature of the risks facing individuals and firms, showing next how derivatives can be used to modify risks, and finally explaining accounting rules for disclosing derivatives positions. Professor Abdel-khalik writes clearly and provides many interesting examples of the use and abuse of derivatives. The book is important for accountants but also for broader audiences wishing to understand the use of derivatives in risk management." - Hans Stoll, Professor, Owen Graduate School of Management, Vanderbilt University, USA
"While existing books devote attention to how practically to report risks, relatively little attention has been given to the new accounting model (the accounting for risk), which the US and IFRS accounting standards "for risk" have helped create. Abdel-khalik’s much-needed new book covers this gap. What is impressive about this book is its ability not only to increase our knowledge of hedge accounting and accounting for financial instruments but also to provide a robust framework to understand financial instruments, contracts and related issues in order to better comprehend the logic and the use of accounting standards." - Saverio Bozzolan, Professor of Accounting, University of Padova, Italy
About the AuthorA. Rashad Abdel-khalik is a Professor of Accountancy and Director at the V.K. Zimmerman Center for International Education and Research of Accounting at the University of Illinois Urbana-Champaign, USA.
Table of Contents Preface
Part 1: Foundation
1. Risk Definitions and Risk Appetite
2. Types of Risk
3. Measurement of Risk
4. Basics of Risk Management
Part 2: Instruments
5. An Overview of Derivative Instruments
Part 3: Accounting
6. Hedge Accounting Qualifications
7. Hedge Accounting I (Single Currency)
8. Hedge Accounting II (Single Currency)
9. Accounting for Embedded Derivatives
10. Currency and Hedging Transaction Risk
11. Hedging Currency Operating and Translation Risk 12. Disclosure
点评：这本书我也是偶尔在伊利诺的官网上看到了这本书的PDF。暂时不确定这本书是失误还是作为学生讲义直接上传。我是直接在中国亚马逊买的这本书，读了个大概后感觉很好。这是一本不可多得的金融会计教材（忘掉国内的那些乱七八糟的金融会计教材吧）。与90年代的某本教材相比，这本教材显然更加与时俱进，但是并没有Wiley的那本书那么专业和学术化，也没有Ryan的那本书那么的理论化（如果看不懂我在说啥，那么恭喜你，这本书更加适合你）
考虑到很多人都是只下载资料而不看的。这里我就象征性收10个论坛币。考虑到你们的论坛币，还是好好读读书吧？！
Accounting for risk, hedge and complex contracts.pdf
(3.79 MB, 需要: 10 个论坛币)
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