Results 21 to 30 of about 926,017 (305)
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
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Accounting treatment of currency options [PDF]
Bankarstvo, 2016 Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood.
Prošić Danica
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Hedge accounting under IFRS 9: an analysis of reforms
Audit Financiar, 2017 Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
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IIMB Management Review, 2023 This study examines the effect of pandemic-induced uncertainty on cryptocoins (Bitcoin, Ethereum and Ripple). It employs the Westerlund and Narayan (2012, 2015) predictive model to examine the predictability of pandemic-induced uncertainty and our model ...
Afees A. Salisu +2 more
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Mechanism and accounting treatment of interest rate swap [PDF]
Bankarstvo, 2015 Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of
Prošić Danica
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International Journal of Financial Studies, 2023 This study contributes to the ongoing debate on the size effect and size-based investment styles by investigating the return and volatility spillovers and time-varying conditional correlations among Saudi large-, mid-, and small-cap indices. To this end,
Nassar S. Al-Nassar
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Toelichting van waarderings- en resultaatbepalingsgrondslagen [PDF]
MAB, 2016 De wijze waarop ondernemingen informatie geven over de toegepaste waarderings- en resultaatbepalingsgrondslagen (‘accounting policies’) wordt bekritiseerd.
Auke De Bos, Kees Camfferman
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Issues of Hedge Accounting in IFRS in Consolidated financial Statement
Учёт. Анализ. Аудит, 2019 In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that
A. Yu. Kuzmin
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‘Europa moet IFRS goedkeuren, nú!’ [PDF]
MAB, 2004 Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1.
Ruud Vergoossen
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Hedge accounting no agronegócio brasileiro
, 2020 Esta pesquisa foi motivada pelo pressuposto de que a prática de hedge accotunting pode eliminar volatilidades no resultado causada por exposições à riscos de mercado, cujos riscos são substanciais nas empresas do agronégocio.
CARVALHO, Wesley Mendes
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