Results 211 to 220 of about 1,861 (249)

Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting

Journal of Accounting, Auditing & Finance, 2014
Accounting for financial instruments has been subject to much controversy, particularly accounting practices related to derivatives held for hedging purposes. For cash flow hedges, poor matching may result when fair-value accounting is prescribed for the hedging instrument and historical cost is prescribed for the assets that generate the “highly ...
Dennis Frestad, Leif Atle Beisland
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Derivative Hedge Accounting

2005
These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The scandal associated with the sudden reported large losses with China Aviation Oil in Singapore in November 2004 highlighted the importance of proper management accounting and reporting of derivatives positions to shareholders and relevant ...
Peter C. Fusaro, Tom James
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Hedging, hedge accounting, and speculation in a rational expectations equilibrium

Journal of Accounting and Public Policy, 2006
Abstract This paper explains corporate hedging and speculation in a two period rational expectations model. A risk averse manager represents a firm that is priced in a risk neutral market. The manager enters into a cash flow hedge of a forecast transaction by taking a short position in the futures market.
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IBOR REFORM AND HEDGE ACCOUNTING

2021
Businesses carry out financial risk hedging procedures in order to prevent the negative effects of economic or non-economic factors on their financial results. Correct reporting of financial risk protection processes, which are mostly realized with the help of derivative financial instruments, directly affects the asset - resource structure and ...
ŞAHİN, Bertaç Şakir, ARZOVA, Sabrı Burak   +1 more
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Accounting for Derivatives and Hedging Activities: Comparison of Cash Flow versus Fair Value Hedge Accounting

Issues in Accounting Education, 2008
Warfield Company is considering hedging the risk associated with (1) an available-for-sale (AFS) security portfolio and (2) an anticipated purchase of oil. Warfield's Board of Directors has limited experience in this area and has requested that you summarize the accounting and reporting implications if these items are hedged.
Pamela A. Smith, Mark J. Kohlbeck
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Hedge Accounting Continued: The Greeks

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2014
The author provides an overview of the main theoretical and practical difficulties involved in tax accounting of non-standard financial instruments in hedging scenarios, focusing on the most recent developments in the Delta Hedging case.
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Hedging and Hedge Accounting in a Multiperiod World: A Cash Flow-Centered View

SSRN Electronic Journal, 2016
Although there are many aspects to be considered for a full understanding of hedge accounting as an exceptional rule to fair value accounting, we focus on: what rationale exists behind the dichotomy of fair value and cash flow hedges; and whether it is justifiable on a solid theoretical foundation of accounting measurement.Furthermore, in order to ...
Shizuki Saito, Yoshitaka Fukui
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Effects of the Adoption of Hedge Accounting

SSRN Electronic Journal, 2015
This study examines the effects of the adoption of hedge accounting for non-financial companies. In my analysis I use two market value proxies and employ a propensity-score matching model in attempt to control for different characteristics between non-adopters and adopters of hedge accounting.
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An Economic Analysis of Hedging and the Canadian Accounting Treatment of Revenue Hedges

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 1987
Section 1650 of the cica Handbook allows firms to defer foreign exchange gains and losses on foreign currency denominated debt, as long as the debt was raised to hedge either a foreign currency revenue stream or foreign currency assets. Hence, the accounting treatment of foreign current debt is tied to the underlying motivation for issuing it.This ...
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Anforderungskriterien an das Hedge-Accounting

2000
Da es in Osterreich, aber auch in Deutschland, derzeit keine spezifischen Regelungen uber die bilanzielle Abbildung von (derivativen) Finanzinstrumenten fur Sicherungszwecke gibt, mussen fur die Ableitung spezieller Anforderungskriterien an das Hedge-Accounting die GoB herangezogen werden, wahrend sowohl die IAS als auch die US-GAAP spezielle ...
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