Actions for Accounting for derivatives and hedging activities [electronic resource]

Email RIS file
Bookmark
Report an Issue

Accounting for derivatives and hedging activities [electronic resource] / Frank J. Beil

Author
Beil, Frank J.
Published
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.
Edition
First edition.
Physical Description
1 online resource (149 pages) ; illustrations
Access Online

Availability

I Want It
I Want It

Finding items...

Series
Restrictions on Access
License restrictions may limit access.
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.
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.
Subject(s)
Genre(s)
ISBN
9781606495919 (e-book)
9781606495902 (paperback)
Note
Part of: 2013 digital library.
Bibliography Note
Includes bibliographical references (pages 145-146) and index.
Technical Details
Mode of access: World Wide Web.
System requirements: Adobe Acrobat reader.
View MARC record | catkey: 12145899