Results 251 to 260 of about 79,731 (285)

Hedging, Hedge Accounting, and Earnings Predictability

SSRN Electronic Journal, 2021
Studies suggest that, pursuant to the implementation of SFAS 133, even sophisticated users of financial statements find it difficult to comprehend earnings implications of hedging derivatives. Moreover, due to stringent hedge accounting requirements under these standards, many economic hedges do not qualify for hedge accounting and are deemed ...
Tharindra Ranasinghe, Konduru Sivaramakrishnan, Lin Yi   +2 more
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Corporate Incentives for Hedging and Hedge Accounting

Review of Financial Studies, 1995
This article explores the information effect of financial risk management. Financial hedging improves the informativeness of corporate earnings as a signal of management ability and project quality by eliminating extraneous noise. Managerial and shareholder incentives regarding information transmission may differ, however, leading to conflicts ...
DeMarzo, Peter M, Duffie, Darrell
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Hedge Accounting versus no Hedge Accounting for Cash Flow Hedges

SSRN Electronic Journal, 2004
US-GAAP as well as IAS (IFRS) specify specific accounting regulations for hedging activities. Basically the hedge accounting rules ensure that an offsetting gain or loss from a hedging instrument affects earnings in the same period as the gain or loss from the hedged item.
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HEDGE ACCOUNTING AND DERIVATIVES STUDY FOR CORPORATES DISCLOSURE, HEDGE ACCOUNTING, AND RESTATEMENT RISK

Journal of Derivatives Accounting, 2005
Fitch Ratings has completed its first study of derivatives accounting and disclosure among corporate entities, excluding financial institutions. Derivatives have become an integral part of the risk management framework for major corporate issuers of debt, allowing active management of interest rate, foreign exchange, commodity price, and equity ...
BRIDGET GANDY, ROGER MERRITT, MARK OLINE, JOSEPH ST. DENIS, WILLIAM MANN   +4 more
openaire   +1 more source

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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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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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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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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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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