Results 21 to 30 of about 4,319,165 (312)
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
doaj +1 more source
Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism [PDF]
, 2012 We provide large sample evidence that credible hedge commitments reduce the agency costs of debt and that accounting conservatism enhances hedge commitments.
Beatty, Anne +2 more
core +2 more sources
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
doaj +1 more source
Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy [PDF]
, 2018 We study how distress-oriented hedge funds (vulture funds) play an important role in the fresh start valuation of firms emerging from Chapter 11 reorganization.
Gietzmann, M., Isidro, H., Raonic, I.
core +2 more sources
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
Cointegration, Price-Adjustment Delays, and Optimal Hedge Ratio in the Precious Metal Markets
Applied Finance Letters, 2019 Firms seeking to apply hedge accounting treatment under the Accounting Standards Codification Topic 815 must demonstrate higher hedge effectiveness, for which the regression analysis is commonly used as a testing method. An autoregressive distributed lag
Hirofumi Nishi
doaj +1 more source
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
Fair value hedges with swaps: accounting practice under IFRS
Економіка, управління та адміністрування, 2019 The paper reveals the accounting treatment for hedging against the interest rate risk and the foreign exchange rate risk arising from operations with financial instruments of banks using interest and currency swaps.
V.S. Ambarchian
doaj +1 more source
Financial instruments fair value accounting for (not against) the banking industry [PDF]
, 2003 The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Gebhardt, Günther +2 more
core +1 more source
Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil
Contabilidad y Negocios, 2019 This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial ...
Antonio Martinez +3 more
semanticscholar +1 more source