00782nam0 2200265 450 00002134320090112134203.020090112d1967----km-y0itay50------bafreFRa-------001yyFortran 4.par Michel DreyfusParisDunod1967X, 174 p.ill.24 cmCentre interarmées de recherche opérationnelleA12001Centre interarmées de recherche opérationnelleFortran 4.48179FORTRAN001.64219Dreyfus,Michel070249391ITUNIPARTHENOPE20090112RICAUNIMARC000021343G 001.642 4/1G 6DSA2008Fortran 448179UNIPARTHENOPE03531nam 2200793 450 991081081940332120230125181402.01-60649-591-7(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.944101MiAaPQMiAaPQMiAaPQBOOK9910810819403321Accounting for derivatives and hedging activities3947326UNINA