To hedge account or not to hedge account? (Part 1)

Title: To hedge account or not to hedge account? (Part 1)
Description: Hedge accounting has developed as the
traditional accounting measurement model
fails to present fairly the effects of hedging.
This article defines hedging, considers
whether hedge accounting should be
permitted and also addresses some of the
problems associated with hedge accounting.; am2018; Accounting
Creator: Koornhof, Carolina, 1959-
Subject: Hedge accounting; Traditional accounting measurement model; Hedging; Problems
Publisher: Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
Date: 2018-06-12T06:19:56Z; 2018-06-12T06:19:56Z; 1994-12
Type: Article
Format: application/pdf
Identifier: Koornhof, C. 1994, 'To hedge account or not to hedge account? (Part 1)', Podium, vol. 3, no. 5, pp. 4-7.; 1996-2452; http://hdl.handle.net/2263/65125
Language: en
Rights: Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"