Results 11 to 20 of about 1,861 (249)
Russian Practice of Applying Hedge Accounting
Учёт. Анализ. АудитCurrently there are no comprehensive empirical studies in the scientific literature regarding hedge accounting in non-financial organizations of the Russian Federation for the period from 2010 to 2021, which does not allow us to identify trends ...
P I. Pan’kov
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The Impact of Hedge Accounting on a Firm Market Value
European Financial and Accounting JournalIn 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 (IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 aims to provide better information about companies' risk management policies by simplifying reporting ...
Čiperová, Lenka
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Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [PDF]
فصلنامه بورس اوراق بهادار, 2021 Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to ...
razieh mahavarpour +2 more
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Determinantes da adoção do hedge accounting pelos bancos brasileiros
Revista Catarinense da Ciência Contábil, 2023 Este estudo teve por objetivo identificar os fatores determinantes da adoção do hedge accounting pelos bancos brasileiros que publicam demonstrações financeiras em IFRS.
José Alves Dantas +2 more
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Verwerken van financiële ‘hedge’-instrumenten in de jaarrekening [PDF]
MAB, 2003 Dit artikel gaat in op de verwerking van ‘hedge’- instrumenten in de jaarrekening bij de Midkap-ondernemingen. Ondernemingen worden geconfronteerd met de consequenties van de nieuwe regelgeving op het terrein van waardering van financiële ...
P. Smidt, D. M. Swagerman
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The Valuation and Hedging of Variable Rate Savings Accounts [PDF]
ASTIN Bulletin, 2003 Variable rate savings accounts have two main features. The interest rate paid on the account is variable and deposits can be invested and withdrawn at any time. However, customer behaviour is not fully rational and withdrawals of balances are often performed with a delay.
de Jong, F.C.J.M., Wielhouwer, J.
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THE IMPORTANCE OF HEDGING IN FINANCIAL ACCOUNTING
Central Asian Economic Review, 2023 The purpose of the study is that in the financial market, in addition to the money market, there are markets for the purchase and sale of assets in future periods. However, the parties to such contracts have the right or obligation to sell or purchase a financial asset at a fixed price on a fixed date.
M. D. Zhumabayeva +2 more
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Hedge accounting: results and opportunities for future studies
, 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.
Dos Santos, Geovane Camilo +2 more
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Hedging, Hedge Accounting, and Audit Fees
Journal of Accounting and Finance, 2020 Derivative financial instruments have been used as a tool to hedge risk. Due to the complex accounting rules for derivative contracts, more audit work is required. This study examines audit fees for firms that have derivative-related data from 2013 to 2017. We find that when firms with foreign operations, a high amount of debt, and a poor credit rating
Pei-Hui Hsu, Ching-Lih Jan, John Tan
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Hedge Accounting: International Financial Reporting Standards e Normas do Banco Central do Brasil
RACE: Revista de Administração, Contabilidade e Economia, 2020 Em 2008 foi anunciada a revisão do International Accounting Standard (IAS 39), segmentada em três etapas principais, a classificação e mensuração dos instrumentos financeiros, a introdução de uma nova metodologia para o cálculo de perda incorrida ...
Sérgio de Iudícibus +3 more
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