Results 221 to 230 of about 1,861 (249)

Grundlagen des Hedge-Accounting

1994
Hedging bedeutet bewuste Risiko-Begrenzung durch Risiko-Kompensation. Es setzt voraus, das die unternehmensindividuellen Risiken quantifiziert werden konnen und geeignete Hedge-Instrumente zur Verfugung stehen, die dieses Risiko kompensieren. Dabei werden sowohl die Risiken einzelner Geschafte, als auch die Gesamtheit der Risiken, d. h.
openaire   +1 more source

Mapping the Structure of Hedge Accounting Studies: A Scientometric Model

Springer Proceedings in Business and Economics, 2023
Liliana Marques Pimentel
exaly  

Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?

SSRN Electronic Journal, 2022
Waqar Ali, Daniel A. Bens, Gavin Cassar
openaire   +1 more source

Hedge Accounting

1997
openaire   +1 more source

Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil

Emerging Markets Review, 2019
Silvio Hiroshi Nakao
exaly  

How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking

2008
Background and problem: Financial instruments are often highly complex. An effective financial presentation of the certain risks is therefore vital for the users’, especially for the investors’ understanding of financial reports for their decision-making processes.
Hausin, Manuel, Hemmingsson, Christoffer, Johansson, Jesper   +2 more
openaire   +1 more source

Hedge-Accounting

1994
openaire   +1 more source

Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case

International Journal of Accounting, Auditing and Performance Evaluation, 2017
Azrul Abdullah, Ku Nor Izah Ku Ismail
exaly  

Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study

Accounting in Europe, 2020
exaly  

Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting

Journal of Accounting, Auditing & Finance, 2015
Dennis Frestad, Leif Atle Beisland
exaly