Edition |
First edition. |
Description |
1 online resource (149 pages) ; illustrations. |
|
text rdacontent |
|
computer rdamedia |
|
online resource rdacarrier |
Series |
Financial accounting and auditing collection, 2151-2817 |
|
2013 digital library.
|
|
Financial accounting and auditing collection. 2151-2817
|
Note |
Part of: 2013 digital library. |
Bibliography |
Includes bibliographical references (pages 145-146) and index. |
Contents |
Examples index -- 1. Financial reporting implications -- 2. Hedge criteria and hedge effectiveness -- 3. Accounting for fair value hedges -- 4. Cash flow hedges -- 5. Foreign currency hedges -- 6. Presentation and disclosure -- Appendix 1. Scope issues -- Appendix 2. Embedded derivatives -- Notes -- Index. |
Access |
Access restricted to authorized users and institutions. |
Summary |
Derivatives, and derivatives used to hedge financial and operating functions, are designed to allow managers of firms to manage effectively the downside risk of their financial and operating strategies. They also can be very useful tools that allow managers and executives to accurately predict financial and operational performance and manage the investment communities expectations regarding overall firm performance. Derivatives and hedges, however, if not properly designed in conjunction with the firm's risk management strategy, can be potentially disastrous for the firm. The ongoing financial turmoil in markets can be partially explained by company managers and executives not understanding the potential financial statement impact when derivative markets move in a particular direction for longer periods of time than anticipated by firms. |
Note |
Title from PDF title page (viewed on November 5, 2013). |
Subject |
Derivative securities -- Accounting.
|
|
Hedge funds -- Accounting.
|
Indexed Term |
derivatives |
|
hedges |
|
hedging |
|
financial instruments |
|
foreign currency |
|
hedge effectiveness |
|
cash flows |
|
fair value |
|
forwards |
|
options |
|
futures |
|
swaps |
|
interest rate derivatives |
Genre/Form |
Electronic books.
|
Other Form: |
Print version: 9781606495902 |
ISBN |
9781606495902 (paperback) |
|
9781606495919 (electronic bk.) |
|