Using Financial Derivatives to Hedge Against Market
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چکیده
منابع مشابه
Measuring Hedge Effectiveness for Fas 133 Compliance
inancial Accounting Standard (FAS) No. 133 requires that all derivatives be marked to market and that changes in their market value be recognized in earnings in the current period. Derivatives may qualify for special hedge accounting treatment, however, provided they are used to hedge specific risks and an effective hedging relationship can be documented. Companies that meet these requirements ...
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