Commodity options: trading and hedging volatility in the world's most lucrative market
A guide to commodity options trading.
Find out more about hedging with our selection of articles, books and online resources.
Why the original hedge fund model is fading
The article covers the unreliability of long-short equity due to low volatility and interest rates. It also offers strategies to address when funds sell a stock short, such as protection of capital by hedge fund managers, and the aspect which stirs disillusionment with stock hedge funds.
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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact email@example.com.
A guide to commodity options trading.
A comprehensive guide to derivative financial instruments.
A theoretical and practical guide to FOREX markets.
The article focuses on FASB has issued guidance to simplify the accounting for contract modifications that result from replacing London interbank offered rate (LIBOR) with a different reference rate.
Trustees of UK defined contribution (DC) pension plans should consider stand-alone currency hedging programs, experts say.
The article reports on the growing number of companies in Europe that are using contract for difference (CFD) to save on foreign exchange (FX) hedge costs.
Derivatives and hedge accounting: winners and losers
A Financial Reporting Faculty July 2015 article by Steve Hubbard, looking at the new hedge accounting requirements when moving to FRS 102. Full article is available to Financial Reporting Faculty members and subscribers of Faculties Online or International Accounting, Auditing & Ethics (IAAE).
Hedge accounting under FRS 102
Technical helpsheet issued to help ICAEW members to understand aspects of hedge accounting under FRS 102. Updated in September 2018.
FRC amendments to FRS 102 - Basic financial instruments and hedge accounting
The FRC published these amendments in July 2014, following a consultation launched in November 2013. The amendments come into effect for financial years beginning on or after 1 January 2015, the same date FRS 102 becomes effective.
IASB hedge accounting amendments
In November 2013 the IASB announced the completion of a package of amendments to the accounting requirements for financial instruments. The Economia article IASB hedge model welcomed comments on how the reforms were received by industry.
Hedge fund survey
Study conducted by the FCA in 2015 looking at the hedge fund industry, hedging activity in financial markets, and the portfolio characteristics of hedge funds.
HMRC Corporate Finance Manual CFM1000
This HM Revenue and Customs Corporate Finance Manual contains guidance on the corporation tax treatment of corporate finance, including derivative contracts and foreign exchange.
HMRC Foreign exchange manual BIM39500
Guidance for unincorporated businesses on the rate of exchange that traders should use to translate foreign currency amounts into sterling and the tax treatment of exchange differences.
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