The markets for derivative financial instruments have been experiencing rapid growth for some time now. A significant factor contributing to this is a profound change in the way companies manage their opportunities and risks. Structured products, in particular, have a special appeal, as they allow for the customization of a suitable return-risk profile to meet the needs of the contracting parties by combining a non-derivative underlying contract with one or more derivative components for any market phase. This book provides an in-depth examination of the accounting and valuation of these financial instruments according to IFRS.