Financial Instruments

Advisory on the Field of Financial Instruments

Accounting rules governing financial instruments are both complex and extensive. This area has undergone significant changes in recent years, resulting in new quantitative and qualitative models for measurement, recognition, and disclosure requirements. The impact of financial instruments affects not only the financial statements but also risk management procedures, business models, and the financial performance of your organization.

Our team of accounting experts can assist you in applying all relevant standards related to financial instruments. We can:
 

• Help your business develop tailored hedging strategies, including associated hedging documentation and relevant accounting principles. 
• Ensure compliance with IFRS 9 for financial institutions. 
• Assess complex contracts, followed by classification and measurement of relevant financial instruments. 
• Develop models for expected credit loss that calculate and document provisions in accordance with applicable requirements. 
• Calculate measurements of financial instruments at amortized cost, including effects from early settlement, modifications, foreign exchange impacts, and debt restructuring. 
• Prepare models for the calculation of financial assets and liabilities from fair value to market value.