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Accounting for Risk, Hedging and Complex Contracts

Accounting for Risk, Hedging and Complex Contracts

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For the past 25 years, risk has consistently grown in prominence in accounting standards and thought. With the tremendous growth in derivatives, securitization and hedging, accounting standard setters have had to keep pace and devise new ways of accounting. As a result, we have a plethora of revisions of accounting—a revision that is growing at an incredible pace. The book, aimed at seniors and master students in accounting, fills that ever-widening gap. This is the first book to examine hedge accounting or even insurance and reinsurance contracts, and to fully address accounting for risk. As this book endeavors to be self-contained, it provides a basic background of the tools and instruments of today's hedge- and risk-based financial structure, then delves into the accounting methodologies for those fields. Featuring cases to help students bridge the gap from theory to application, this book is an essential tool for any instructor or student looking to develop an understanding of accounting that is relevant in today's financial reality.