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Author Beil, Frank J., author.

Title Accounting for derivatives and hedging activities / Frank J. Beil.

Publication Info. New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.


Location Call No. OPAC Message Status
 Axe ProQuest E-Book  Electronic Book    ---  Available
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
financial instruments
foreign currency
hedge effectiveness
cash flows
fair value
interest rate derivatives
Genre/Form Electronic books.
Other Form: Print version: 9781606495902
ISBN 9781606495919 (e-book)
9781606495902 (paperback)

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