To hedge account or not to hedge account? (Part 1)

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Authors

Koornhof, Carolina, 1959-

Journal Title

Journal ISSN

Volume Title

Publisher

Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"

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.

Description

Keywords

Hedge accounting, Traditional accounting measurement model, Hedging, Problems

Sustainable Development Goals

Citation

Koornhof, C. 1994, 'To hedge account or not to hedge account? (Part 1)', Podium, vol. 3, no. 5, pp. 4-7.