IFRS 9, categorizes Hedge Accounting into; Fair value hedge, Cash flow hedge and Hedges for foreign operations. Can any one recommend a good read on pre-post effect of applying the IFRS on energy derivatives?
Dear Taral,
These links could be of help to you:
https://www.pwc.se/sv/redovisning/assets/pdf/IFRS9.pdf
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/first-impressions/Documents/first-impressions-hedging-dec2013.pdf
Dear Taral, for my PhD I conducted research on the accounting implications (IAS39) of commodity derivatives in the agricultural sector, but that was a few years ago. IFRS 9 was developed since then. It might be of interest to you. Good luck!
http://dspace.nwu.ac.za/handle/10394/6949
I heard that this paper is very interesting:
Barclays Research. European banks: re-visioning provisioning. (September 2015).
However, I did not find it through a Google request, neither through a Bing request.
If you manage to find it, please forward me it!
Philippe
Dear Taral Pathak
Greetings,
Please find the attached file about your topic,
Best Regards
Hello, as an IAS39 hedge accounting practitioner for over 10 years I'm more than happy to share my experience with you if that will help. It all comes down to the entities appetite for P&L and reserve volatility.
Please see a real case study about Maridive for oil and Marine services where some detailed explanation is provide for an important type of hedging "Interest Swap" where you will see the role of both accounting, auditing and regulations through my research gate research papers
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