To hedge account or not to hedge account? (Part 1)
Item
-
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"