To hedge account or not to hedge account? (Part 2)

Title: To hedge account or not to hedge account? (Part 2)
Description: In terms of AC 208 a financial instrument can
be used either for hedging (non-trading) or for
speculative (trading) purposes. The substance of
a hedging instrument is, however, not evident
from or determined by its form but is based
partly on management's intent.; am2018; Accounting
Creator: Koornhof, Carolina, 1959-
Subject: AC 208; Hedging; Management; Hedge accounting
Publisher: Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
Date: 2018-06-12T06:22:16Z; 2018-06-12T06:22:16Z; 1995-02
Type: Event
Format: application/pdf
Identifier: Koornhof, C. 1995, 'To hedge account or not to hedge account? (Part 2)', Podium, vol. 4, no. 1, pp. 6-7.; 1996-2452; http://hdl.handle.net/2263/65126
Language: en
Rights: Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"