Finflexia Blog
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Insights on treasury accounting
Guides, industry trends, product updates, and best practices for managing financial instruments effectively.
Amortized Cost: Complete Guide with Examples
This guide explains what amortized cost is, how it is calculated using the effective interest method, when it is applied under IFRS and US GAAP, and how it impacts financial reporting, asset valuation, and the analysis of financial statements.
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Cash Flow Hedge: A Complete Guide to Hedging Cash Flows
This guide explains how cash flow hedges protect future cash flows, covering hedge accounting, effectiveness, practical examples, and the difference between cash flow and fair value hedges.
Effective Interest Rate: The Complete Guide
This guide explains how the effective interest rate reveals the true cost of borrowing and the actual return on savings by considering compounding, cash flows, and the real financial impact of different products.
IFRS 13 Fair Value Measurement: Complete Guide
This guide provides a comprehensive overview of IFRS 13, explaining the principles of fair value measurement, valuation techniques, the fair value hierarchy, disclosure requirements, and practical guidance for applying the standard in financial reporting.
Hypothetical Derivative Method Explained
To better understand the practical application of hedge accounting, the following sections examine key concepts related to hedge effectiveness, hypothetical derivatives, and cash flow hedges.
Hedge Accounting: Complete Guide to Financial Risk Management
Hedge accounting explained: a comprehensive guide to how companies manage financial risks, align derivatives with hedged items, and improve financial reporting accuracy under IFRS 9 and ASC 815.
How Convertible Bonds Work: The Guide to Convertible Bonds
This guide explains how convertible bonds work, covering their key features, pricing, risks, conversion mechanisms, and the benefits they offer as hybrid securities that combine fixed-income investing with equity upside potential.
Interest Rate Floor Explained
This Guide provides an overview of interest rate caps and floors in lending, explaining how they set upper and lower limits on variable interest rates in loan contracts and protect lenders and borrowers from extreme market movements.
Embedded Derivative Accounting: Complete Guide (IFRS 9 & ASC 815)
This guide explains embedded derivative accounting under IFRS and ASC 815, including fair value measurement, hybrid instrument assessment, and the closely related test.
IFRS 7 Financial Instruments Disclosures: Complete Guide
This Guide provides a comprehensive overview of IFRS 7, explaining its disclosure requirements for financial instruments, risk reporting, and presentation in financial statements.
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