To hedge account or not to hedge account? (Part 2)
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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
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.
Description
Keywords
AC 208, Hedging, Management, Hedge accounting
Sustainable Development Goals
Citation
Koornhof, C. 1995, 'To hedge account or not to hedge account? (Part 2)', Podium, vol. 4, no. 1, pp. 6-7.