dc.contributor.author |
Koornhof, Carolina, 1959-
|
|
dc.date.accessioned |
2018-06-12T06:22:16Z |
|
dc.date.available |
2018-06-12T06:22:16Z |
|
dc.date.issued |
1995-02 |
|
dc.description.abstract |
In terms of AC 208 a financial instrument can
be used either for hedging (non-trading) or for
speculative (trading) purposes. The substance of
a hedging instrument is, however, not evident
from or determined by its form but is based
partly on management's intent. |
en_ZA |
dc.description.department |
Accounting |
en_ZA |
dc.description.librarian |
am2018 |
en_ZA |
dc.identifier.citation |
Koornhof, C. 1995, 'To hedge account or not to hedge account? (Part 2)', Podium, vol. 4, no. 1, pp. 6-7. |
en_ZA |
dc.identifier.issn |
1996-2452 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/65126 |
|
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 |
AC 208 |
en_ZA |
dc.subject |
Hedging |
en_ZA |
dc.subject |
Management |
en_ZA |
dc.subject |
Hedge accounting |
en_ZA |
dc.title |
To hedge account or not to hedge account? (Part 2) |
en_ZA |
dc.type |
Event |
en_ZA |