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| Author: | Seidl, A. |
| Title: | Operationalisierung von Anforderungskriterien an bilanzielle Bewertungseinheiten beim Hedging mit Termingeschäften. |
| Journal: | Journal für Betriebswirtschaft
1998 : VOL. 48:4, p. 157-175 |
| Index terms: | FINANCIAL STATEMENTS FINANCIAL FUTURES HEDGING ACCOUNTING PRINCIPLES CAPITAL MARKETS |
| Language: | ger |
| Abstract: | Specification of hedge accounting criteria for forward and future contracts. Formal application of principles of proper accounting to future and forward contracts used for hedging purposes does not reflect actual financial situation appropriately. The definition of valuation units of underlying and hedging transactions by using economic criteria compromises a true and fair view of economic reality in the financial statement. Provided the information function is the main purpose of the financial statement, specific criteria for checking conformation with basic principles of proper accounting can be deduced from the risk-reducing objective of hedging. |
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