Results 11 to 20 of about 926,017 (305)
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
doaj +3 more sources
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
openaire +2 more sources
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 The interest rate paid on the account is variable and deposits can be invested and withdrawn at any time.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.
openaire +11 more sources
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
openaire +1 more source
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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Revista Contabilidade & Finanças, 2003 O hedge accounting constitui inovação relevante introduzida pelo SFAS 133. Dentro desse critério, operações designadas como hedge deverão ter seus resultados diferidos para o momento no qual os itens sendo protegidos forem reconhecidos.
Alexsandro Broedel Lopes +1 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
core +1 more source
On hedge effectiveness assessment under IFRS 9
Audit Financiar, 2018 IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting.
Jatinder Pal Singh
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Derivaten in Nederlandse jaarrekeningen [PDF]
MAB, 2016 Het gebruik van derivaten wordt vaak geassocieerd met het lopen van grote financiële risico’s, omdat vanwege de gedaalde marktrente veel rentederivaten een grote negatieve waarde hebben. Inzage in de reële waarde van derivaten is dan van belang.
Kees Roozen, Bart Kamp
doaj +3 more sources
Innovation of impairment loss allowance model of Indonesian financial accounting standards 71 [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.
Sugiarto Sugiarto, Suroso Suroso
doaj +1 more source