To hedge account or not to hedge account? (Part 1)
| dc.contributor.author | Koornhof, Carolina, 1959- | |
| dc.date.accessioned | 2018-06-12T06:19:56Z | |
| dc.date.available | 2018-06-12T06:19:56Z | |
| dc.date.issued | 1994-12 | |
| dc.description.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. | en_ZA |
| dc.description.department | Accounting | en_ZA |
| dc.description.librarian | am2018 | en_ZA |
| dc.identifier.citation | Koornhof, C. 1994, 'To hedge account or not to hedge account? (Part 1)', Podium, vol. 3, no. 5, pp. 4-7. | en_ZA |
| dc.identifier.issn | 1996-2452 | |
| dc.identifier.uri | http://hdl.handle.net/2263/65125 | |
| 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 | Hedge accounting | en_ZA |
| dc.subject | Traditional accounting measurement model | en_ZA |
| dc.subject | Hedging | en_ZA |
| dc.subject | Problems | en_ZA |
| dc.title | To hedge account or not to hedge account? (Part 1) | en_ZA |
| dc.type | Article | en_ZA |