Results 21 to 30 of about 1,861 (249)
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
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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
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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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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
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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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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
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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
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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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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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