To hedge account or not to hedge account? (Part 2)

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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

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.