Bank Holding Companies' Accounting versus Economic Hedging Activities in the SFAS 133 Framework
نویسندگان
چکیده
منابع مشابه
Does the Accounting Hedge Ineffectiveness Measure under SFAS 133 Capture the Economic Ineffectiveness of a Firm’s Hedging Activities?
A key criterion for applying hedge accounting under SFAS 133 is the demonstration of hedge effectiveness. Retrospective assessment of hedge effectiveness may reveal hedge ineffectiveness – the extent to which a gain (loss) on the hedging derivative is not offset by a corresponding loss (gain) on the hedged item. SFAS 133 requires that this accounting measure of hedge ineffectiveness be reported...
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ژورنال
عنوان ژورنال: Universal Journal of Accounting and Finance
سال: 2015
ISSN: 2331-9712,2331-9720
DOI: 10.13189/ujaf.2015.030202