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CIMA F3 Hedging - Net investment hedge
 
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CIMA F3 Hedging - Net investment hedge Free lectures for the CIMA F3 Financial Strategy Exams To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free CIMA resources including all CIMA F3 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/cima/cima-f3/ Please go to opentuition forums to post questions to CIMA F3 Tutor, we do not provide support on youtube. *** Complete list of free CIMA F3 lectures is available on http://opentuition.com/cima/cima-f3/ ***
Views: 1828 OpenTuition
FX Hedging - Net Investment Hedging
 
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Members :: Treasury Consulting LLP Pleased to Present Video Titled - " Net Investment Hedging ". Video would be covering as how Corporates who are funding their Sister Concerns to meet Operational requirements can hedge the same exposure in their books as to save hedging cost. You are most welcome to connect with us at 91-9899242978 (Handheld) , [email protected] , [email protected] , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 or visit our website - www.treasuryconsulting.in
Types of Hedging Programs - Cash Flow , Fair Value , Net Investment Hedging
 
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@ Members ~ This video is all about three types of Hedging Program we are having in the books of Corporates like Cash Flow Hedging Program , Fair Value Hedging , Net Investment Hedging Program. Video would also lets you know as how Corporates are taking care of their exposures using such Hedging Programs. You are most welcome to connect with us at 91-9899242978 (Handheld) , 91-11-40199774 (Fixed Income KPO,LPO), Skype ~Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
Hedge Accounting IAS 39 vs. IFRS 9
 
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http://www.ifrsbox.com Get free report Top 7 IFRS Mistakes! On 19 November 2013, new rules for hedge accounting were issued in the amendment to IFRS 9. A hedging is making an investment or acquiring some derivative or non-derivative instruments in order to offset potential losses (or gains) that may be incurred on some items as a result of particular risk. A hedge accounting means designating one or more hedging instruments so that their change in fair value offsets the change in fair value or the change in cash flows of a hedged item. Hedge accounting rules in IAS 39 are too complex and strict. Many companies that actively pursued hedging strategies could not apply hedge accounting in line with IAS 39 because the rules did not allow it. As a result, new hedging rules in IFRS 9 were issued. What do IAS 39 and IFRS 9 have in common: 1. Optional: A hedge accounting is an option, not an obligation -- both in line with IAS 39 and IFRS 9. 2. Terminology: Both standards use the same most important terms: hedged item, hedging instrument, fair value hedge, cash flow hedge, hedge effectiveness, etc. 3. Hedge documentation: Both IAS 39 and IFRS 9 require hedge documentation in order to qualify for a hedge accounting. 4. Categories of hedges: Both IAS 39 and IFRS 9 arrange the hedge accounting for the same categories: fair value hedge, cash flow hedge and net investment hedge. 5. Hedge ineffectiveness: Both IAS 39 and IFRS 9 require accounting for any hedge ineffectiveness in profit or loss. 6. Use of written options as hedging instruments is prohibited by both standards. Differences in hedge accounting between IAS 39 and IFRS 9 Under new IFRS 9 rules, you can apply hedge accounting to more situations as before because the rules are more practical, principle based and less strict. The most important changes: 1. What can be used as a hedging instrument IFRS 9 allows you to use broader range of hedging instruments, so now you can use any non-derivative financial asset or liability measured at fair value through profit or loss. 2. What can be your hedged item With regard to non-financial items IAS 39 allows hedging only a non-financial item in its entirety and not just some risk component of it. IFRS 9 allows hedging a risk component of a non-financial item if that component is separately identifiable and measurable. 3. Testing hedge effectiveness IAS 39 requires numerical tests of hedge effectiveness, both prospectively and retrospectively. IFRS 9 outlines more principle-based criteria with no specific numerical thresholds. 4. Rebalancing IAS 39 required terminating the current hedge relationship and starting the new one. IFRS 9 makes it easier, because it allows certain changes to the hedge relationship without necessity to terminate it and to start the new one. 5. Discontinuing hedge accounting IAS 39 allowed companies to discontinue hedge accounting voluntarily, when the company wants to. IFRS 9 does not permit that. 6. Other differences There is a number of other differences between hedge accounting under IAS 39 and IFRS 9 -- please check this video to learn more!
Views: 108480 Silvia M. (of IFRSbox)
What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning & explanation
 
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What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning - HEDGE ACCOUNTING definition - HEDGE ACCOUNTING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Hedge accounting is an accountancy practice. All entities are exposed to some form of market risk. For example, gold mines are exposed to the price of gold, airlines to the price of jet fuel, borrowers to interest rates, and importers and exporters to exchange rate risks. Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (for example interest rate risk, foreign exchange risk, commodity risk, etc.). Accounting for derivative financial instruments under International Accounting Standards is covered by IAS39 (Financial Instrument: Recognition and Measurement). IAS39 requires that all derivatives are marked-to-market with changes in the mark-to-market being taken to the profit and loss account. For many entities this would result in a significant amount of profit and loss volatility arising from the use of derivatives. An entity can mitigate the profit and loss effect arising from derivatives used for hedging, through an optional part of IAS39 relating to hedge accounting. A specific type of hedging transaction that entities can engage in aims to manage foreign currency exposure. These hedges are undertaken for the economic aim of reducing potential loss from fluctuations in foreign exchange rates. However, not all hedges are designated for special accounting treatment. Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction. A fair value hedge may be designated for a firm commitment (not recorded) or foreign currency cash flows of a recognized asset or liability. A net investment hedge may be designated for the net investment in a foreign operation. The aim of hedge accounting is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account. For a fair value hedge this is achieved either by marking-to-market an asset or a liability which offsets the P&L movement of the derivative. For a cash flow hedge some of the derivative volatility into a separate component of the entity's equity called the cash flow hedge reserve. Where a hedge relationship is effective (meets the 80%–125% rule), most of the mark-to-market derivative volatility will be offset in the profit and loss account. To achieve hedge accounting requires a large amount of compliance work involving documenting the hedge relationship and both prospectively and retrospectively proving that the hedge relationship is effective.
Views: 8088 The Audiopedia
What is Foreign Exchange Risk? | What is Balance Sheet Hedging? | What is Foreign Trading?
 
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This video explains the: 1.Foreign Exchange Risk Sources 2.Foreign Trading Activities 3.Balance Sheet Hedging 4.Interest Rate Parity Theorem and Diversification in Multi Currency Click the following link for more details http://goo.gl/yZrxqS
Views: 4305 Simplilearn
Hedging - Accounting for excluded components
 
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Learn more at PwC.com - https://pwc.to/2N3EF5r How can the FASB’s new hedge accounting guidance reduce income statement volatility? Watch our latest video for more info. *Transcript text has been reduced for space restrictions. Watch the full video for the complete information. We will discuss changes made to the accounting for components excluded from the assessment of hedge effectiveness. Consistent with previous accounting, the new guidance permits companies to exclude certain elements of a derivative instrument’s change in fair value from the assessment of hedge effectiveness. These elements are referred to as “excluded components”. However, the new guidance expands the previous allowable exclusions and changes the recognition of excluded components. What components are eligible for exclusion from the assessment of effectiveness? Under previous guidance, an entity may exclude the time value of an option, or certain portions of it, when determining the change in fair value of the derivative instrument. An entity may also exclude the change in the fair value of a derivative contract related to the difference between the spot price and the forward or futures price, referred to as “forward points”, when determining the change in fair value of a forward contract. The new guidance continues to allow exclusion of these components and also permits companies to exclude the portion of the change in fair value of a cross-currency swap due to the cross-currency basis spread. The cross-currency basis spread is embedded in a cross currency interest rate swap. Under previous guidance, that was a source of income statement volatility because it was part of the valuation mechanics of the currency swap but not part of the valuation mechanics of the hedged item. As a result, being able to exclude it from the effectiveness assessment should improve the effectiveness of the hedge. Now that we’ve discussed which components are eligible for exclusion from the assessment of effectiveness, how should excluded components be recognized in the financial statements? Previous guidance required a mark-to-market approach for recognition of excluded components. This requirement could be a source of income statement volatility in each period. Under the new guidance, a reporting entity may elect an accounting policy to use either a mark-to-market approach or an amortization approach. This election must be consistently applied for similar hedges. Under the newly-allowable amortization approach, the initial value of the components excluded from the assessment of hedge effectiveness is recognized in earnings using a systematic and rational method over the life of the hedging instrument. Any difference between the change in fair value of the excluded component and amounts recognized in earnings under that systematic and rational method would be recognized in other comprehensive income. While both methods produce the same cumulative result, the amortization approach provides for more predictable results. What is the accounting treatment for excluded components upon discontinuance of a hedge? When a hedge is discontinued, if the company recognizes the excluded component through the amortization approach, the company is required to release amounts remaining in Accumulated Other Comprehensive Income, or AOCI, as follows: For a cash flow hedge in which the forecasted transaction is still probable of occurring, an entity would release amounts from AOCI when the forecasted transaction impacts earnings. However, if the forecasted transaction is probable of not occurring, an entity would release amounts from AOCI to earnings in the current period. For a fair value hedge, an entity would release amounts from AOCI consistent with how fair value hedge basis adjustments are recognized in earnings for the related hedged item. For a net investment hedge, any amounts that have not been amortized into income should remain in the entity’s cumulative translation adjustment account until the hedged net investment is sold or substantially liquidated. The new hedging guidance, including new guidance around excluded components, allows entities to better align their risk management activities with their hedge accounting. Entities should be aware that transition relief is provided related to these changes, if elected at adoption. In addition, there are amended disclosure requirements associated with excluded components.
Views: 1197 PwC US
Hedging - Implementation considerations
 
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Learn more at PwC.com - https://pwc.to/2EHq5kz Watch our latest video for quick insights to consider when implementing the FASB’s new hedge accounting guidance. *Transcript text has been reduced for space restrictions. Watch the full video for the complete information. There are three topics we’re discussing: 1. Modification to an entity’s excluded component election for net investment hedges 2. Using a qualitative method to perform subsequent assessments of effectiveness when a quantitative method was used to perform the initial assessment of effectiveness 3. The revised presentation and disclosure requirements The accounting guidance for net investment hedges requires a company to elect whether assessments of hedge effectiveness will be performed using the forward method or the spot method. Under the current guidance, a company needs to make a one-time policy election for all net investment hedges using derivatives on whether it will use the forward method or the spot method to assess hedge effectiveness. The amendments to the guidance remove this one-time restriction. Instead, once a company adopts the revised guidance, it will have the ability to switch its election from the forward method to the spot method, or vice versa if the company can support that the revised election will be an improved method of assessing effectiveness. The guidance does not dictate how to determine whether something is an improved method for assessing effectiveness. We believe it’s an analysis that will need to be performed based upon the facts and circumstances of each individual company. The analysis will consider among other things, operational, accounting and reporting consideration. Companies may be more focused on this election as a result of the changes to the guidance on the treatment of excluded components. Let’s move on to using a qualitative method to assess hedge effectiveness subsequent to hedge inception, when a quantitative method was used at hedge inception. Under the current guidance, if an entity creates a hedge relationship and is required to perform an initial quantitative assessment of effectiveness, then all subsequent assessments of effectiveness need to be performed quantitatively as well. Under the revised guidance, if an entity creates a hedge relationship and performs an initial quantitative assessment of effectiveness, subsequent assessments of effectiveness can be performed quantitatively or qualitatively in certain circumstances. If a company does qualify to use a qualitative assessment approach, management needs to ensure that it establishes appropriate controls to monitor the terms of the hedge relationship that do not match. If the relationship between those terms begins to deteriorate, careful consideration should be given to determining if and when it may be necessary to perform a quantitative assessment of effectiveness and whether continuing to perform assessments on a qualitative basis is appropriate. Let’s move on to presentation and disclosure. Although the application of hedge accounting is elective, if it is elected, a company will need to comply with certain presentation and disclosure requirements. The new hedging guidance adds new presentation and disclosure requirements that companies should focus on. The term “ineffectiveness” has been effectively removed from the guidance and all amounts relating to the hedging instrument presented in earnings should be recorded in the same line item where the hedged item effects earnings, including any excluded components. This change has impacted a number of companies since ineffectiveness may have been reported in a separate income statement line item than where the hedged item was recorded. In some cases, this has resulted in increased volatility in line items that are closely monitored. From a disclosure perspective, for certain fair value hedges, there is a new disclosure that requires basis adjustments that are component of the carrying value of the hedged item to be separately disclosed. In addition, there are also modifications to the disclosures that are designed to provide transparency to the effect of hedge accounting on individual income statement line items.
Views: 704 PwC US
Arbitrage basics | Finance & Capital Markets | Khan Academy
 
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Arbitrage Basics. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/derivative-securities/put-call-options/v/put-call-parity-arbitrage-i?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/derivative-securities/put-call-options/v/call-writer-payoff-diagram?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Options allow investors and speculators to hedge downside (or upside). It allows them to trade on a belief that prices will change a lot--just not clear about direction. It allows them to benefit in any market (with leverage) if they speculate correctly. This tutorial walks through option basics and even goes into some fairly sophisticated option mechanics. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 293089 Khan Academy
Working Capital Investment in Financing
 
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The video discuss working capital Investment in financing.
Views: 1623 Praveen Srivastava
ACCA P2 Hedging criteria and hedge effectiveness
 
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ACCA P2 Hedging criteria and hedge effectiveness Free lectures for the ACCA P2 Corporate Reporting To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free resources including all P2 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/acca/p2/ Please go to opentuition to post questions to ACCA P2 Tutor, we do not provide support on youtube. *** Complete list of free ACCA P2 lectures is available on http://opentuition.com/acca/p2/ ***
Views: 6552 OpenTuition
What Is A Net Investment?
 
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"SEE What Is A Net Investment? LIST OF RELATED VIDEOS OF What Is A Net Investment? What Is A Network Marketing Company? https://www.youtube.com/watch?v=ircMch1vJG4 What Is A Neutral Undertone? https://www.youtube.com/watch?v=5JQen28N37U What Is A Nevus Sebaceous? https://www.youtube.com/watch?v=v3FJDDLq2JQ What Is A Noble Fir Christmas Tree https://www.youtube.com/watch?v=zVupX7sO7BE What Is A Noun And Adjective? https://www.youtube.com/watch?v=jFc-FUpmDPY What Is A Packet Generator? https://www.youtube.com/watch?v=obP3ybs7Vok What Is A Pagan Belief https://www.youtube.com/watch?v=Ma00SFLgPgo What Is A Pagan God https://www.youtube.com/watch?v=VYQqRbNm39s What Is A Pagan Holiday https://www.youtube.com/watch?v=zk1-UV_nRek What Is A Paid Advertisement? https://www.youtube.com/watch?v=NAyRJ1Ogyxw"
CIMA F3 Hedging - Cash flow hedge accounting
 
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Complete list of free CIMA F3 lectures is available on http://opentuition.com/cima/cima-f3/ CIMA F3 Hedging - Cash flow hedge accounting Free lectures for the CIMA F3 Financial Strategy Exams To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free CIMA resources including all CIMA F3 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/cima/cima-f3/ Please go to opentuition forums to post questions to CIMA F3 Tutor, we do not provide support on youtube.
Views: 163 OpenTuition
Foreign Exchange Hedging Programs - Exposures & Mechanics
 
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@ Members :: This Video would let you know about various Exposures in Foreign Exchange Hedging Program like Transaction Exposure , Translation Exposure , Revaluation Exposure , Economic Exposure and Accounting Exposure. You are most welcome to connect with us at 91-9899242978 (Handheld) , [email protected] , [email protected] , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 or visit our website - www.treasuryconsulting.in
Hedge fund strategies: Long short 1 | Finance & Capital Markets | Khan Academy
 
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Setting up a simple long-short hedge (assuming the companies have similar beta or correlation with market). Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/investment-vehicles-tutorial/hedge-funds/v/hedge-fund-strategies-long-short-2?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/investment-vehicles-tutorial/hedge-funds/v/hedge-funds-venture-capital-and-private-equity?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Hedge funds have absolutely nothing to do with shrubbery. Their name comes from the fact that early hedge funds (and some current ones) tried to "hedge" their exposure to the market (so they could, in theory, do well in an "up" or "down" market as long as they were good at picking the good companies). Today, hedge funds represent a huge class investment funds. They are far less regulated than, say, mutual funds. In exchange for this, they aren't allowed to market or take investments from "unsophisticated" investors. Some use their flexibility to mitigate risk, other use it to amplify it. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 172887 Khan Academy
BINARY OPTION HEDGING STRATEGY IN BINARY.COM
 
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This video describes a simple strategy for Higher Lower trading contract in the binary options trading system it's very simple and most Profitable. We have compiled the most useful facts about binary options net. If you like it please share it in social media. Make sure you have watched the video "BINARY OPTION HEDGING" to the very end cause we tried so hard Leave you comments below this media, we appreciate any of your opinion about binary options statistics More information about the binary forum you can find on our youtube channel. https://www.youtube.com/channel/UCuJgMKddAwylwc5A_XxwO6g Subscribe it not to miss new interesting movies about BINARY OPTION HEDGING Free Autobot Trade https://www.binarybot.online/autobot/trago Binary.com: https://record.binary.com/_X1Aj-W0Ho2a6tyDIijdDK2Nd7ZgqdRLk/1/ FBS : https://fbs.com/?ppu=5647804 XM : https://clicks.pipaffiliates.com/c?c=337168&l=en&p=0 Join our free Telegram Channel here: Traders Choices: https://t.me/traderschoices Risk Warning: Trading Binary Options, Forex, Cryptocurrencies or CFD may not be for everyone, so please make sure you fully understand the risks. This video is not an investment recommendation.
Views: 2675 Traders Choice
Investing Philosophy Nassim Taleb/Mark Spitznagel - Balancing Portfolio with Tail Hedge
 
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Investing Philosophy best known and popularized by Nassim Taleb. Bonds/Stock/Tail hedge Universa Investments L.P. CIO Mark Spitznagel on the Paradox of Higher Returns with Lower Risk. Investing Philosophy / investing / bonds / stocks / returns / risk / mark spitznagel / black swan / tail hedge / stock / bond / asymmetry / portfolio / balancing / bullish / bearish / fools of randomness / book / antifragile / 2008 / crisis / asset allocation / asset / asymmetry. All rights reserved to Universa Investments L.P. http://www.universa.net/
Views: 12653 0nnoYT
Foreign Currency Transactions | Advanced Accounting | CPA Exam FAR
 
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This lecture covers foreign currency transactions. This is an advanced accounting topic. My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected] Distinguish between the terms measured and denominated. Transactions are normally measured and recorded in terms of the currency in which the reporting entity prepares its financial statements. Assets and liabilities are denominated in a currency if their amounts are fixed in terms of that currency. 2 Describe what is meant by a foreign currency transaction. A foreign currency transaction is a transaction that requires settlement in a foreign currency, not in U.S. dollars (for a U.S. firm). Understand some of the more common foreign currency transactions. Some common transactions include: (1) importing or exporting goods or services on credit with the receivable or payable denominated in a foreign currency; (2) borrowing from or lending to a foreign company with the amount payable or receivable denominated in the foreign currency; (3) engaging in a transaction with the intention of hedging a net investment in a foreign entity; and (4) entering into a forward contract to buy or sell foreign currency.
The Airline Industry - Part 5: Hedging - Swaps and Futures
 
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The fifth of a seven part series on the airline industry. This edition begins a discussion of fuel hedging by detailing swaps, futures, and forwards. For more detailed information and a better view of the graphs in the video, be sure to check out the text blog at: http://www.econoutlook.net
Views: 5468 econoutlook
Hedge funds intro | Finance & Capital Markets | Khan Academy
 
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Overview of how hedge funds are different than mutual funds. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/investment-vehicles-tutorial/hedge-funds/v/hedge-fund-structure-and-fees?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/investment-vehicles-tutorial/life-insurance/v/term-life-insurance-and-death-probability?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Hedge funds have absolutely nothing to do with shrubbery. Their name comes from the fact that early hedge funds (and some current ones) tried to "hedge" their exposure to the market (so they could, in theory, do well in an "up" or "down" market as long as they were good at picking the good companies). Today, hedge funds represent a huge class investment funds. They are far less regulated than, say, mutual funds. In exchange for this, they aren't allowed to market or take investments from "unsophisticated" investors. Some use their flexibility to mitigate risk, other use it to amplify it. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 495387 Khan Academy
CIMA F3 Hedging - Fair value hedge accounting
 
07:56
CIMA F3 Hedging - Fair value hedge accounting Free lectures for the CIMA F3 Financial Strategy Exams To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free CIMA resources including all CIMA F3 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/cima/cima-f3/ Please go to opentuition forums to post questions to CIMA F3 Tutor, we do not provide support on youtube. *** Complete list of free CIMA F3 lectures is available on http://opentuition.com/cima/cima-f3/ ***
Views: 1771 OpenTuition
Hedging Strategies To Hedge Your Investments
 
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http://bit.ly/hedgingstrategies Learn to Hedge Your Portfolio By Using Different Hedging Strategies To Protect Against Loss. http://bit.ly/hedgingstrategies a hedge, how to invest, hedges and hedges, hedges & hedges, hedge fund, hedge funds, real estate investments, real estate and investments, investments real estate, investments in real estate, llc investments, hedging, portfolio investment, investment portfolio, investment strategy, investment strategies, protect your self, how to protect your self, investments market, market investments, investments portfolio, portfolio of investments, a diversified portfolio, what is diversified portfolio, what is a diversified portfolio, investment portfolio management, get investments, hedge market, market hedge, hedge strategies, diversified strategy, hedge inflation, what is hedging strategy, hedging strategy, hedging strategies,
Views: 50 hedgingstrategies
FASB Hedging Standard: Webcast for Investors
 
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This webcast features FASB Member Marc Siegel, FASB Assistant Technical Director Shayne Kuhaneck, and FASB Senior Investor Liaison Chandy Smith. They provide examples intended to help investors understand what types of hedging arrangements will be impacted and where investors are likely to find changes in the financial statements—including helpful new disclosures. Public companies are permitted to adopt the standard as early Q4 2017, and required to adopt beginning in 2019. Table of Contents 0:00 Introduction 1:11 Basics of Hedge Accounting 2:13 Hedging Example - Nonfinancial 3:30 Hedging Example - Financial 4:20 What has changed? 5:04 Component Hedging - Nonfinancial 7:00 Component Hedging - Financial 8:40 Where are Hedging Results reported? 9:43 Tabular Disclosure Improved 10:10 New Disclosure 11:12 Ineffectiveness 13:15 Last of Layer Approach 15:30 Effective Date 16:28 For more information
Currency hedging for property investors - Chatham Financial Pte Ltd
 
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Watch the video to find out more about currency hedging for property investors,spoken by Jason Hoffnagle, Managing Director, Chatham Financial Pte Ltd. Real Estate Investment World Asia 2012- where institutional investors, property funds, property developers and deal makers meet to discuss innovative financing vehicles, investment structures and capital raising strategies across the risk-returns and geographic spectrums for the listed and private property investment community across Asia Pacific. Visit our website: http://www.terrapinn.com/conference/real-estate-investment-world-asia Subscribe! http://www.youtube.com/subscription_center?add_user=thepearlestate Read our blog: http://blogs.terrapinn.com/total-real-estate Follow us on twitter: http://twitter.com/t_real_estate
Views: 1137 ThePearlEstate
V13-1. Corporate FX Hedging
 
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V13-1. Corporate FX Hedging
Views: 139 Robert Dubil
Hedging of Masala Bonds - Onshore Carry Route
 
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@ Members ~ Treasury Consulting LLP welcomes you having video covering " Hedging of Masala Bonds - Onshore Carry Route " . This video would let you know how an Offshore Investors invest hos $ funding in Indian Masala Bonds using Carry Trade. Video would also let you know about Hedging Cost of the Carry Trade and Net Margin. You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
CIMA F3 Hedging - Criteria and  effectiveness
 
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CIMA F3 Hedging - Criteria and effectiveness Free lectures for the CIMA F3 Financial Strategy Exams To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free CIMA resources including all CIMA F3 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/cima/cima-f3/ Please go to opentuition forums to post questions to CIMA F3 Tutor, we do not provide support on youtube. *** Complete list of free CIMA F3 lectures is available on http://opentuition.com/cima/cima-f3/ ***
Views: 1432 OpenTuition
Equity Hedging Semi-AutoTrading - (in Hindi) - Safe Intraday Trading
 
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This video explains the basic usage of Equity Trend Based Hedging Tool. To use this tools, you must have your zerodha /upstox account opened under Pivotrading.Net Refer below link for account opening Zerodha http://pivottrading.co.in/zerodha.php Upstox http://pivottrading.co.in/rksv.php 5Paisa http://pivottrading.co.in/5paisa.php Astha Trade Account Opening https://asthatrade.com/?c=RqMJl #SemiAutomatedTrading #HedgingBasedIntradayTrading #IntradayTradingTool
Convertibles Greeks - Hedging of Convertibles
 
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Members :: Treasury Consulting LLP Pleased to Present Video Titled - " Convertibles Greeks - Hedging of Convertibles ". Video would be covering as how Corporates , Convertibles investors would be hedging their exposures in Convertibles using Greeks like Delta, Gamma, Vega, Theta, Rho. Video would also be covering net hedging exposures of investment in Convertibles. You are most welcome to connect with us at 91-9899242978 (Handheld) , [email protected] , [email protected] , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 or visit our website - www.treasuryconsulting.in
Impact of Foreign Exchange (FX) Risk on Corporate Portfolio
 
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@ Members ~ This video would let you know Impact of volatility in Foreign Exchange Markets on Corporate Portfolio. This video is covering all three types of Exposures like Cash Flow Hedging , Fair Value Hedging and Net Investment Hedging. Video would also helps you having detailed explanation of the exposures and how they are impacting Financials like Balance Sheet , P&L , Cash Flow and Segment Reporting. You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
Futures Hedging Example
 
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A walkthrough of a specific hedging example using the RBOB Gasoline Futures.
Views: 129737 Kevin Bracker
Interest Rate Hedging - Cross Currency Interest Rate Swaps (CCIRS)
 
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@ Members :: This Video would let you about technique in Interest Rate Hedging which is known as " Cross Currency Interest Rate Swaps " which covers POS ( Principal Only Swaps ) , COS ( Coupon Only Swaps ) You are most welcome to connect with us at 91-9899242978 (Handheld) , 91-11-40199774 (Fixed Income KPO,LPO), Skype ~Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
HOW TO INVEST LIKE NASSIM TALEB FOR BLACK SWANS
 
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What do I do? Full-time independent stock market analyst and researcher: https://sven-carlin-research-platform.teachable.com/p/stock-market-research-platform Check the comparative stock list table on my Stock market research platform under curriculum preview! I am also a book author: Modern Value Investing book: https://amzn.to/2lvfH3t More about me and some written reports at the Sven Carlin blog: https://svencarlin.com Stock market for modern value investors Facebook Group: https://www.facebook.com/groups/modernvalueinvesting/ Nassim Taleb is famous for his different view of the world expressed in his books: The Black Swan - http://amzn.to/2ByPlTV Antifragile - http://amzn.to/2Gpr2vc which are books that I highly recommend. I discuss some strategies like try and fail investing and barbell investing which describe how one should approach black swan investing.
Free CPA Exam Lecture - FAR: Fair Value Hedges
 
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Start your free trial of Wiley CPAexcel today: http://ow.ly/ICCtm As the name implies, the purpose of a fair value hedge is to offset changes in the fair value of the hedged item. This free Wiley CPAexcel video lecture, presented by Prof. Pam Smith of Northern Illinois University, will define fair value hedges, the requirements that must be met in order for a derivative to be treated as a fair value hedge, and the accounting treatment of derivatives and related hedged items in a fair value hedge.
Cash Flow Hedge Foreign Currency | Advanced Accounting | CPA Exam FAR
 
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Identify some of the common situations in which a forward exchange contract can be used as a hedge. Hedges may be used to hedge a foreign currency exposed receivable or payable position, to hedge a net investment in a foreign subsidiary, to hedge an identifiablefa My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
Stable Income in Long Term Investment - (in Hindi) - pivottrading.co.in
 
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This video will explain how to make stable income month by month using Equity & Options Hedging. Link to android app : https://play.google.com/store/apps/details?id=com.sourabhgandhi84.Welcome_To_Pivottrading&hl=en For upstox account opening, visit below link http://pivottrading.co.in/rksv.php Introducer Code: 108626 Promo Code: PIVOT400 Please register on the below link and open an account with Zerodha.. https://zerodha.com/iframe-form/?id=ZMPSSL After registering your details on the above link, Click on the below link and Open an account with ZERODHA instantly within 10 Minutes with your Aadhaar. https://zerodha.com/open-account?c=ZMPSSL (Note- If it asks your PASSWORD, Click on FORGOT PASSWORD and you will receive your password in your email Id) For more details on Zerodha Account Opening, please visit below link http://pivottrading.co.in/zerodha.php
Investment-Hedging with the Next Downturn in Mind!
 
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In this session we discuss what you need to do as an investor in order to prep for the next downtown. Wish I was playing the US real estate behaving a secret code way and it's not about if there's going to be another down to her or not it's about when that down to going to happen. What steps you can do as an investor in order to keep idea off the downturn in mind when making decisions about investing. Find more about us on http://simplydoit.net/ http://reistart.com/ https://www.facebook.com/wealthinrealestate Book on Amazon: http://a.co/gyNtnKG http://sdi.re #simplydoit [email protected]
Views: 7 Dani Beit-Or
LFS Webcast series - Hedge Accounting under IFRS 9
 
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Click on the link below to watch the full webcast: https://www.londonfs.com/video/webCast/url/hedge-accounting-under-IFRS9 In this webcast presented by Juan Ramirez, you will get an overview of hedge accounting under IFRS 9, the International Financial Reporting Standard that will become mandatory on the 1st January 2018 and covers classification and measurement of financial instruments, impairment of financial assets and hedge accounting. Topics covered: - IFRS standards and objective of hedge accounting - Hedge item vs. hedging instrument - Types of hedges - Qualifying criteria - Cash flow hedging mechanics - Fair value hedging mechanics - Net investment hedging mechanics This video was produced by London Financial Studies Limited.
Interest Rate Swap Explained
 
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An animated explanation of how an Interest Rate Swap works. Go to www.xponodigital.com to find out how you could get your financial products visualised.
Views: 241458 Xpono VF
Cash Flow Hedging - MIFOR Dynamics
 
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@ Members :: This Video would let you know about MIFOR and respective dynamics of MIFOR. The Video would also let you know about utilization of MIFOR in Interest Rate Hedging - $ Liability into INR Liability into INR Liability into $ Liability You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
What is Currency Hedging & Why it is Important for Exporters and Importers?
 
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Finvasia & 94.3 MYFM present -- My Money Guru, India's First Radio Talk Show on Investment Related Issues On the show, experts from Finvasia will talk about investment instruments like stocks, currency, commodities, option etc. and answer all investment related queries of the listeners. They will also teach investors to create investment structures that are being sold by various asset management houses, such as Mutual Funds, by charging a hefty management fees. More at: http://www.mymoneyguru.finvasia.com/
Views: 1337 Finvasia
How do you manage FX risk? | Optimal FX Netting for Efficient Hedging
 
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Do you manage FX risk? Atlas offers the AtlasFX Trade Triangulation Tool ( https://tools.atlasfx.com/ ) as a way to introduce prospective customers to Atlas’ technology expertise - lowering your trading costs and reducing risk through FX netting. Once users clicked on the link above, they can securely enter their currency exposure details and email contact information. Following the submission, a results email is sent within one minute.
Interest Rate Hedging - Coupon Only Swaps (COS)
 
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@ Members :: This Video would let you know about Hedging of Interest Rate Assets/Liabilities in books known as Coupon Only Swaps. Coupon Only Swaps are used to hedge your Interest Rate Liability and not your Principal Only Liability known as POS. You are most welcome to connect with us at 91-9899242978 (Handheld) , [email protected] , [email protected] , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 or visit our website - www.treasuryconsulting.in
Strategy 6 - Live Nifty/BankNifty Options Hedging Strategy - BULL SPREAD (in Hindi)
 
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This Strategy is based on Options Hedging. This can be used for trending markets. This video explains about Bull-Spread using Call. Similarly, you can use this strategy with Bull Spread using Put and Bear Spread with Call and Bear Spread using Put. For Upstox Account Opening, visit, http://pivottrading.co.in/rksv.php For Zerodha Account opening, visit, http://pivottrading.co.in/zerodha.php Zerodha Account Opening http://pivottrading.co.in/zerodha.php Upstox Account Opening http://pivottrading.co.in/rksv.php Fyers Account Opening http://pivottrading.co.in/fyers.php Astha Trade Account Opening https://asthatrade.com/?c=RqMJl Strategy 0 : https://www.youtube.com/watch?v=jgri5sI-BzM Strategy 1: https://www.youtube.com/watch?v=P-vbvHY8JIs Strategy 2: https://www.youtube.com/watch?v=jlm0BlZsHYk Strategy 3: https://www.youtube.com/watch?v=pEGvctKwwgw Strategy 4: https://www.youtube.com/watch?v=eOODrXSiCnI Strategy 5 : https://www.youtube.com/watch?v=YiBrddA3U3U Bull Spread, Bear Spread, Spread Options, Options Spread Strategy, Options Trading Strategy #OptionsTradingStrategy #BullSpread #BearSpread #BankNIftyOptions #OptionsChain #StrangleStrategy #IntradayTradingTechnique #UpstoxAccountOpening #ZerodhaAccountOpening #PivottradingNet #SourabhGandhi #NSE #BSE #MoneyMaking #Lottery
Minimum variance hedge (FRM T3-6)
 
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[my xls is here http://trtl.bz/2FQxUnN] The minimum variance hedge is based on the slope of the regression line. If we use the number of contracts implied by the minimum variance hedge ratio, then we are minimizing the volatility of the net position (i.e., the portfolio that consists of the exposure plus the hedge)
Views: 1468 Bionic Turtle
Non Deliverable Forward Contract - Mechanics & Hedging
 
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@ Members :: This Video would let you know about mechanics to hedge your Fair Value exposure using Non Deliverable Forward Contracts (NDF) in Offshore Treasury Centres like SG, HK, London, NY, Australia, Japan, Dubai and Shanghai You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
What is the 130 30 Investment Strategy? ➡️
 
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130/30 Strategy: What It Is and How to Use It http://www.financial-spread-betting.com/Spread-trading-faqs.html PLEASE LIKE AND SHARE THIS VIDEO SO WE CAN DO MORE! What is the 130 - 30 investment strategy? This is an investment strategy that hedge funds would use. It basically utilises leverage to gain a bit of extra exposure. You would use it if you believe that the hedge fund would gain additional alpha by being clever with his stock picks. So suppose the fund manager invests in Nasdaq stocks. The 130 - 30 strategy would give you 100% exposure to the Nasdaq 100 with some extra juice. 100% of the fund would be invested in the underlying asset; say the Nasdaq. But 30% of that asset would be sold short and he would use this money to get additional exposure of 30% in the stocks the fund manager reckons would perform best. If the fund manager is doing a good job this would result in extra returns as the manager would pick a bunch of strong and weak stocks within that index and utilise the extra leverage on the strong and weak stocks to get an additional boost. Note that this investment strategy is 100% net long in bull markets (up markets) and bear markets (down markets), so it is designed to outperform the main benchmark, but it does not provide protection in falling markets. Related Videos Hedge Fund Strategies Series (3 Parts) Hedge Fund Strategies, Short Only Hedge Fund Strategy - How Hedge Funds Invest Capital Part 1 🙋 https://www.youtube.com/watch?v=xiTKiVKcL3g Long/Short Equity Hedge Fund Strategy - 130/30 Strategy Explained Part 2 🙋 https://www.youtube.com/watch?v=ElGNbOUxjpQ Hedge Fund Merger Arbitrage Strategy - Speculating on Pending Mergers/Acquisitions Part 3 🙋 https://www.youtube.com/watch?v=zgYEHB93ri4 What is the 130 30 Investment Strategy? ➡️ https://www.youtube.com/watch?v=LrAgQ53Kw0Q Hedge Funds vs Mutual Funds - Difference between Traditional Funds and Hedge Funds 🙋 https://www.youtube.com/watch?v=mtAS5Y7jjD4 Top 10 Biggest Trading Losses in History: Famous Trading Blowups! 😲 https://www.youtube.com/watch?v=OPJ73r9NR60
Views: 1492 UKspreadbetting
Option Delta Explained - Option Greeks | Part 2 (Hindi)
 
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Option delta is the rate of change in the option premium w.r.t. change in the price or value of the underlying asset i.e. share price or index. For example, if the option delta of a stock is 0.2 then with every Rs 10 movement of the share, you will gain or lose Rs 2 per share. You can estimate your profit or loss with the help of option delta if you know the expected share price movement. Delta of a call is +ve and put is -ve. The option delta of ITM or In the money contracts are high. Whereas it is low for out of the money contracts. For at the money contracts, the delta is 0.5. Option delta also depends on the time till expiry i.e. for out of the money contracts will have near zero delta near expiry. With the increase in the volatility of the underlying asset, the delta decrease or vice versa. In the case of 0.5 delta there is an equal probability of at the money contract to move in the money or out of the money. If the delta is 0 or 1, the probability of hitting that particular strike price is almost impossible. For hedging, you need to check the option delta. It is wrong to assume that if the lot size is 100 and i bought same no of shares in cash then by buying one lot, i have fully hedged my position. You need to check net gain or loss based on delta to hedge a position. To become a member/join, please click on following link https://www.youtube.com/channel/UCqvVj1LkOpA8tjb7RadTvOg/join If you liked this video, You can "Subscribe" to my YouTube Channel. The link is as follows https://goo.gl/nsh0Oh By subscribing, You can daily watch a new Educational and Informative video in your own Hindi language. For more such interesting and informative content, join me at: Website: http://www.nitinbhatia.in/ T: http://twitter.com/nitinbhatia121 G+: https://plus.google.com/+NitinBhatia #NitinBhatia
Views: 20717 Nitin Bhatia
IFRS 9 - Hedge Accounting of Interest Rate Swaps (IRS)
 
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Members :: Treasury Consulting LLP Pleased to Present Video Titled - " IFRS 9 - Hedge Accounting of Interest Rates Swaps (IRS) ". Video would be covering as how Corporate Treasurers can do Hedge Accounting of Interest Rate Swaps in his books using Principal Only Swaps (POS) , Coupon Only Swaps (COS) and Cross Currency Interest Rate Swaps (CCIRS). Video would be covering implications of Cash Flow Hedging , Fair Value Hedging. You are most welcome to connect with us at 91-9899242978 (Handheld) , [email protected] , [email protected] , Skype ID ~ Rahul5327 , Twitter @ Rahumagan8 or our website - www.treasuryconsulting.in