search query: @author Sercu, P. / total: 11
reference: 6 / 11
| Author: | Miltz, D. Sercu, P. |
| Title: | Accounting for new financial instruments. |
| Journal: | Journal of Business Finance and Accounting
1993 : JAN, VOL. 20:2, p. 275-290 |
| Index terms: | ACCOUNTING HEDGING FINANCIAL MANAGEMENT |
| Language: | eng |
| Abstract: | This paper argues that theoretically criteria for deferring gains and losses on hedging instruments are not readily attainable. Currently proposed criteria lack clarity, are inconsistent, and are difficult to apply, in some instances are infeasible, and pose methodological difficulties for reassessment over the life of the instrument. It is concluded that the broad question of accounting and risk management demands consideration beyond the confines of new financial instruments. |
SCIMA