Koornhof, Carolina, 1959-2018-06-122018-06-121995-02Koornhof, C. 1995, 'To hedge account or not to hedge account? (Part 2)', Podium, vol. 4, no. 1, pp. 6-7.1996-2452http://hdl.handle.net/2263/65126In 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.enUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca"AC 208HedgingManagementHedge accountingEvent