haku: @author Johnson, L. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Johnson, L. Bullen, H. Kern, V. |
| Otsikko: | Hedge accounting: is deferral the only option? |
| Lehti: | Journal of Accountancy
1994 : JAN, p. 53-59 |
| Asiasana: | ACCOUNTING HEDGING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Although hedging activities have increased virtually exponentially over the past decade, many of the basic accounting problems associated with them remain unresolved. This article focuses on one of those issues: Which method of hedge accounting should be used? Hedging activities create problems if normal accounting procedures cause gains and losses on hedge components to be reported on earnings in different periods. Hedge accounting responds to such anomalies by altering normal reporting procedures. |
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