Translated Accounts

This novel is set in an unnamed country that appears to be under military rule. The language used is an atypical English form, but akin to the basic translation that might appear within a department of an overseas foreign office.

La 4ème de couverture indique : An anonymous narrtor relates accounts of certain incidents and struggles in an unnamed place that appears to be under military rules"

The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.

WINNER OF 1994 THE BOOKER PRIZE. Sammy's had a bad week. Most of it's just a blank space in his mind, and the bits that he can remember, he'd rather not. His wallet's gone, along with his new shoes, he's been arrested then beaten up by the police and thrown out on the street - and he's just gone blind. He remembers a row with his girlfriend, but she seems to have disappeared; and he might have been trying to fix a bit of business up with an old mate, he's not too sure. Things aren't looking too good for Sammy and his problems have hardly begun. 'A passionate, scintillating, brilliant song of a book' Guardian

Narrated in the first person and set in an unnamed territory or country that appears to be under military rule, "Translated Accounts" is a new novel from a major literary figure--his first since the Booker Prize-winning "How late it was, how late".

Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.