To hedge account or not to hedge account? (Part 2)
| dc.contributor.author | Koornhof, Carolina, 1959- | |
| dc.date.accessioned | 2018-06-12T06:22:16Z | |
| dc.date.available | 2018-06-12T06:22:16Z | |
| dc.date.issued | 1995-02 | |
| dc.description.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. | en_ZA |
| dc.description.department | Accounting | en_ZA |
| dc.description.librarian | am2018 | en_ZA |
| dc.identifier.citation | Koornhof, C. 1995, 'To hedge account or not to hedge account? (Part 2)', Podium, vol. 4, no. 1, pp. 6-7. | en_ZA |
| dc.identifier.issn | 1996-2452 | |
| dc.identifier.uri | http://hdl.handle.net/2263/65126 | |
| 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 | AC 208 | en_ZA |
| dc.subject | Hedging | en_ZA |
| dc.subject | Management | en_ZA |
| dc.subject | Hedge accounting | en_ZA |
| dc.title | To hedge account or not to hedge account? (Part 2) | en_ZA |
| dc.type | Event | en_ZA |