Fair value hedge

Xem 1-6 trên 6 kết quả Fair value hedge
  • Chapter 7 - Foreign currency transactions and hedging foreign exchange risk. The main contents of the chapter consist of the following: Foreign exchange markets, foreign exchange risk, accounting for foreign currency transactions, hedging, foreign currency forward contracts and options, accounting for hedges, cash flow hedges and fair value hedges.

    ppt38p nomoney2 10-02-2017 23 1   Download

  • After studying this chapter, you should be able to: Understand how derivatives are used in hedging and explain the need for hedge accounting standards, understand how to apply hedge accounting standards, account for share appreciation rights plans,...

    ppt32p shiwo_ding2 03-04-2019 7 0   Download

  • Other Comprehensive Income Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions. 1. Changes in the market value of securities available for sale (described in Chapter 12). 2. Gains, losses, and amendment costs for pensions and other postretirement plans (described in Chapter 17). 3. When a derivative is designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in...

    pdf19p babyhiepxu 05-10-2012 62 12   Download

  • Currency risk is the risk that the value of investments denominated in currencies, other than the functional currency of the Fund, will fluctuate due to changes in foreign exchange rates. Investments in foreign markets are exposed to currency risk as the prices denominated in foreign currencies are converted to the Fund’s functional currency in determining fair value. The Fund may enter into forward currency contracts for hedging purposes to reduce foreign currency exposure or to establish exposure to foreign currencies. ...

    pdf8p hongphuocidol 04-04-2013 35 5   Download

  • The Company uses derivative financial instruments principally in the management of its foreign currency risks. A derivative financial instrument is recognized by the Company on its balance sheet at the value of the consideration given or received for it. After initial recognition the Company measures derivatives at their fair value. Gains or losses arising from changes in the fair value of a derivative are recognized in the income statement for the period in which they arise to the extent they hedge an asset or liability that has been recognized on the balance sheet.

    pdf63p bin_pham 06-02-2013 46 3   Download

  • Available-for-sale securities. Investments in debt securities that are classified as available for sale and equity securities that have readily determinable fair values that are classified as available for sale shall be measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for available-for-sale securities (including those classified as current assets) shall be excluded from earnings and reported in other comprehensive income until realized except as indicated in the following sentence.

    pdf36p bocapchetnguoi 05-12-2012 41 1   Download



p_strKeyword=Fair value hedge

nocache searchPhinxDoc


Đồng bộ tài khoản