Results 1 to 10 of about 4,319,165 (312)

Hedge Accounting: An Auditor’s Perspective

Audit Financiar, 2019
Radical changes have been introduced in the hedge accounting framework by the new IFRS accounting standards. In particular, the hedge effectiveness regime has been completely overhauled and replaced by a strong principles-based charter. The relevance
J. P. Singh
doaj   +4 more sources

Hedge accounting: results and opportunities for future studies

National Accounting Review, 2022
This study identifies the main results and research opportunities based on 52 hedge accounting-related studies, published in Scopus indexing journals from 2007-2019.
Geovane Camilo dos Santos , Pablo Zambra A., Jose Angel Perez Lopez   +2 more
doaj   +2 more sources

Theoretical Aspects of Hedge Accounting in Non-Financial Institutions: Problematic Field and Potential Effects

Учёт. Анализ. Аудит, 2022
The paper contains the results of a study of problematic aspects and potential effects associated with the use of hedge accounting by non- financial institutions.
P. I. Pan’kov
doaj   +2 more sources

Hedge Accounting

Pensamento & Realidade, 2021
A divulgação do hedge accounting (HA) encontra-se entre as temáticas que, devido sua relevância, tem chamado a atenção de pesquisadores em controladoria. O objetivo deste estudo foi verificar a relação entre as características específicas e o nível de evidenciação do HA em empresas abertas brasileiras.
Francisco José Turra, Neusa M. B. F. Santos   +1 more
openaire   +3 more sources

HEDGE ACCOUNTING MODELS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
In the context of the national economy, the financial risks they are exposed to economic entities have grown significantly, and the consequences are more harmful than the last 20 years. The hedge accounting models have become a necessity.
ŞERBAN CLAUDIU VALENTIN
doaj   +1 more source

Hedge accounting within IAS39 [PDF]

, 2002
This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39. In particular we developed a procedure that assists risk managers in the identification of the hedging efficiency between a group of loans (or bonds) and swaps held in a bank portfolio qualifying for ...
Rossi, Alessandro, Bichisao, Guido, Campolongo, Francesca   +2 more
core   +6 more sources

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING [PDF]

Annals of the University of Petrosani: Economics, 2014
The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their
SABIN ARMĂŞELU
doaj   +1 more source

De toepassing van hedge accounting onder IAS [PDF]

MAB, 2002
Met de implementatie van IAS 39 is de verslaggeving over hedges grondig gewijzigd. Aan de toepassing van hedge accounting zijn strikte voorwaarden verbonden en de modellen zijn gebaseerd op waardering van het hedging-instrument op reële waarde, in ...
Petri Hofsté
doaj   +3 more sources

Cash flow hedges using interest rate swaps: accounting under IFRS

Економіка, управління та адміністрування, 2020
The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning
V.S. Ambarchian
doaj   +1 more source

Bankruns tonen zin van fair value-grondslag aan in de balansen van banken [PDF]

MAB, 2023
Aan de hand van SVB casus, een pleidooi voor het waarderen tegen fair value. 
Ralph ter Hoeven
doaj   +3 more sources