haku: @author Stewart, J. E. / yhteensä: 3
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| Tekijä: | Stewart, J. E. |
| Otsikko: | The challenges of hedge accounting |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 48-50, 52, 54, 56 |
| Asiasana: | HEDGING ACCOUNTING POLICY RISK MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | Analysis of how a symmetry can be found between assets/liabilities of hedging instruments, i.e. futures, options and swaps, and accounting for them. A definition of hedging and its importance. Need for hedge accounting. Response of FASB. Use of the hedging instrument. Risk reduction. Cross hedging. Split accounting: premium or discount. Accounting principles. Other sources of information. Inconsistency problems. Interest rate forwards or swaps. Synthetic instruments. Compounding problems. Resolution of practice problems. Three Exhibits illustrate the study and a Box provides the background. |
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