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