dc.contributor.author |
Koornhof, Carolina, 1959-
|
|
dc.date.accessioned |
2018-06-12T06:19:56Z |
|
dc.date.available |
2018-06-12T06:19:56Z |
|
dc.date.issued |
1994-12 |
|
dc.description.abstract |
Hedge accounting has developed as the
traditional accounting measurement model
fails to present fairly the effects of hedging.
This article defines hedging, considers
whether hedge accounting should be
permitted and also addresses some of the
problems associated with hedge accounting. |
en_ZA |
dc.description.department |
Accounting |
en_ZA |
dc.description.librarian |
am2018 |
en_ZA |
dc.identifier.citation |
Koornhof, C. 1994, 'To hedge account or not to hedge account? (Part 1)', Podium, vol. 3, no. 5, pp. 4-7. |
en_ZA |
dc.identifier.issn |
1996-2452 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/65125 |
|
dc.language.iso |
en |
en_ZA |
dc.publisher |
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" |
en_ZA |
dc.rights |
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" |
en_ZA |
dc.subject |
Hedge accounting |
en_ZA |
dc.subject |
Traditional accounting measurement model |
en_ZA |
dc.subject |
Hedging |
en_ZA |
dc.subject |
Problems |
en_ZA |
dc.title |
To hedge account or not to hedge account? (Part 1) |
en_ZA |
dc.type |
Article |
en_ZA |