03531nam 2200793 450 991079052240332120230125181402.01-60649-591-7(CKB)2550000001129346(EBL)1465967(OCoLC)860923727(SSID)ssj0001141675(PQKBManifestationID)11649325(PQKBTitleCode)TC0001141675(PQKBWorkID)11092373(PQKB)10699488(OCoLC)862232838(CaBNVSL)swl00402920(Au-PeEL)EBL1465967(CaPaEBR)ebr10786068(CaONFJC)MIL529958(CaSebORM)9781606495919(MiAaPQ)EBC1465967(EXLCZ)99255000000112934620131105d2013 fy 0engur|n|---|||||txtccrAccounting for derivatives and hedging activities /Frank J. BeilFirst edition.New York, New York (222 East 46th Street, New York, NY 10017) :Business Expert Press,2013.1 online resource (164 p.)Financial accounting and auditing collection,2151-2817Part of: 2013 digital library.1-60649-590-9 1-299-98707-9 Includes bibliographical references (pages 145-146) and index.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.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.2013 digital library.Financial accounting and auditing collection.2151-2817Derivative securitiesAccountingHedge fundsAccountingderivativeshedgeshedgingfinancial instrumentsforeign currencyhedge effectivenesscash flowsfair valueforwardsoptionsfuturesswapsinterest rate derivativesDerivative securitiesAccounting.Hedge fundsAccounting.332.645Beil Frank J.944101MiAaPQMiAaPQMiAaPQBOOK9910790522403321Accounting for derivatives and hedging activities3749232UNINA