Hedging activities

Ebook Advanced accounting (11th edition): Part 2 presents the following chapters: Chapter 13 accounting for derivatives and hedging activities; chapter 14 foreign currency financial statements; chapter 15 segment and interim financial reporting; chapter 16 partnerships - formation, operations, and changes in ownership interests; chapter 17 partnership liquidation; chapter 18 corporate liquidations and reorganizations; chapter 19 an introduction to accounting for state and local governmental units; chapter 20 accounting for state and local governmental units - governmental funds; chapter 21 ...

385p runthenight04 04-01-2023 19 5   Download

This study analyzes the causal relationship between oil prices and production costs and their implication over hedging in production companies. Two different data sets have been used as a proxy for production costs: (1) monthly product price index related to oil activities from the Bureau of Labour of Statistics; (2) yearly data obtained from reports of publicly traded oil companies. For the oil price, different future contracts of Brent (1M, 12M, 24M, 60M) have been explored.

9p caygaocaolon11 18-04-2021 21 1   Download

Chapter 9 - Interest rate forecasting and hedging: Swaps, financial futures, and options. This chapter is devoted to the forecasting (predicting) and hedging (risk protection activities) associated with changing interest rates and changes in the prices of financial assets.

29p thuongdanguyetan03 18-04-2020 22 2   Download

Derivatives’ trading was introduced in India during 2001, and the trade value of derivatives is almost three times that of cash market trade values. However, only about 20 percent of the options offered by the National Stock Exchange (NSE) are traded on an active basis. This is perhaps due to the lack of investor education about options and its pricing methodology. It is hoped that research on option pricing in India will enable investors to understand the mechanism of option pricing and its use as a tool to hedge risks.

13p cothumenhmong4 24-03-2020 27 2   Download

The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting.

16p vimadrid2711 18-12-2019 21 1   Download

In this paper, we introduce a hedge-algebras-based methodology in vibration control of structural systems to design fuzzy controllers, referred to as hedge-algebras-based controllers (HACs). In this methodology, vague linguistic terms are not expressed by fuzzy sets, but by inherent order relationships between vague terms existing in a term-domain. Semantically quantifying mappings (SQMs), which preserve semantics-based order relationships in termdomains, are defined in a close relationship with the fuzziness measure and the fuzziness intervals of vague terms.

30p ketaucho 20-11-2019 25 3   Download

Chapter 12 - Accounting for foreign currency transactions and hedging foreign exchange risk. In this chapter we’ll look at the actual accounting transactions we record if we do business with companies from other countries. We have to deal with the currency of our foreign customer or supplier, and how that affects our record keeping. We will also learn about hedging our activity in foreign currency transactions. There are many new terms in this chapter that you will need to learn.

47p shiwo_ding1 30-03-2019 25 4   Download

In this study, the antioxidant activity of ethanol extract of Salvia halophila Hedge (Lamiaceae) was evaluated by 2 antioxidant assays, including phosphomolybdenum reduction and free radical scavenging activity.

6p vitamix 15-02-2019 26 0   Download

Chapter 9 - Foreign currency transactions and hedging foreign exchange risk. This chapter covers accounting issues related to foreign currency transactions and foreign currency hedging activities. To provide background for subsequent discussions of the accounting issues, the chapter begins by describing foreign exchange markets. The chapter then discusses accounting for import and export transactions, followed by coverage of various hedging techniques.

16p dien_vi01 21-11-2018 11 1   Download

In this paper, conventional and hedge - algebras - based fuzzy controllers, respectively denoted by FC and HAFC, are designed to suppress vibrations of a three - story building against earthquake. The structural system is simulated against the ground accelerations of the El Centro earthquake in USA on May 18th, 1940; the Northridge earthquake in USA on January 17th, 1994 and the Kobe earthquake in Japan on January 16th, 1995.

16p thienthanquydu 17-10-2018 34 1   Download

part 2 book “advanced accounting’’ has contents: accounting for derivatives and hedging activities, foreign currency financial statements, segment and interim financial reporting, partnership liquidation, corporate liquidations and reorganizations, an introduction to accounting for state and local governmental units,… and other contents.

399p tieu_vu13 06-08-2018 39 1   Download

(bq) part 2 book "financial accounting and reporting" has contents: investments, statement of cash flows, business combinations and consolidations, derivative instruments and hedging activities, miscellaneous, governmental (state and local) accounting,...and other contents.

647p bautroibinhyen22 22-03-2017 48 9   Download

Chapter 9 - Foreign currency transactions and hedging foreign exchange risk. This chapter covers accounting issues related to foreign currency transactions and foreign currency hedging activities. To provide background for subsequent discussions of the accounting issues, the chapter begins by describing foreign exchange markets. The chapter then discusses accounting for import and export transactions, followed by coverage of various hedging techniques.

16p luimotbuoc_4 11-11-2016 34 1   Download

With the recent increase in shareholder activism, companies are increasingly considering roles for lead directors in communicating with shareholders. Although management remains principally responsible for investor relations, having a lead director who can assist in certain types of commu- nications may add a useful voice.

54p thamgiacongdong 02-05-2013 54 8   Download

A banking entity may acquire or retain an owner- ship interest in a covered fund for hedging purposes if the acquisition or retention of the ownership interest meets specifi ed criteria.

0p hongphuocidol 04-04-2013 56 8   Download

We are also concerned with the inclusion of market making activities within the ring-fence: market making activities provide a service for companies that need to hedge risk arising from their business activities. Furthermore, these activities provide services for governments issuing sovereign debt and banks issuing senior debt including covered bonds issued in order to fund lending to the real economy. Due to the difficulty of carrying out this definition, the Liikanen Group has opted to place into the ring-fence all the market making activities.

27p machuavo 19-01-2013 39 1   Download

In densely populated areas of Asia and Latin America, providing credit has been the driving force of microfinance because opportunities to invest in income-generating activities are many. But rural Africans have been left out, both because they have been hard to reach and because their bottom-rung economic status makes savings – often a hedge against starvation itself – a higher priority than credit. Up to now, most efforts have been focused on overcoming the obstacles involved in bringing banking and microfinance to Africa’s poor.

126p bi_ve_sau 17-01-2013 61 4   Download

Tham khảo sách 'wiley cpa exam review', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

1394p thienbinh1311 13-12-2012 77 26   Download

During the last decade, hedge funds have become one of the most important institutional investors in global financial markets. Although their activities have been viewed critically by regulators, politicians, and the public, this negative perspective is often based more on myth than on thorough economic analysis and empirical facts. Most people lack the necessary information and understanding of the role that hedge funds play in financial markets. Blaming them for the financial crisis or other market turbulences is often based on specific conjectures and not on rigorous research.

433p thienbinh1311 13-12-2012 86 14   Download

All of the workshop participants bring different examples to share, but some of the experiences of addressing poverty in Latin America and build- ing up poverty maps have been transferred to Africa and elsewhere. Simi- larly, from the African experiences, people in Latin America and in other regions are looking at delegated contract management very carefully. Lessons can be learned from each other; concrete examples of this have happened in the past and can happen more forcefully in the future.

0p thangbienthai 22-11-2012 47 2   Download