LEADER 03531nam 2200793 450 001 9910810819403321 005 20230125181402.0 010 $a1-60649-591-7 035 $a(CKB)2550000001129346 035 $a(EBL)1465967 035 $a(OCoLC)860923727 035 $a(SSID)ssj0001141675 035 $a(PQKBManifestationID)11649325 035 $a(PQKBTitleCode)TC0001141675 035 $a(PQKBWorkID)11092373 035 $a(PQKB)10699488 035 $a(OCoLC)862232838 035 $a(CaBNVSL)swl00402920 035 $a(Au-PeEL)EBL1465967 035 $a(CaPaEBR)ebr10786068 035 $a(CaONFJC)MIL529958 035 $a(CaSebORM)9781606495919 035 $a(MiAaPQ)EBC1465967 035 $a(EXLCZ)992550000001129346 100 $a20131105d2013 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for derivatives and hedging activities /$fFrank J. Beil 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2013. 215 $a1 online resource (164 p.) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aPart of: 2013 digital library. 311 $a1-60649-590-9 311 $a1-299-98707-9 320 $aIncludes bibliographical references (pages 145-146) and index. 327 $aExamples 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. 330 3 $aDerivatives, and derivatives used to hedge financial and operating functions, are designed to allow managers of firms to manage effectively the downside risk of their financial and operating strategies. They also can be very useful tools that allow managers and executives to accurately predict financial and operational performance and manage the investment communities expectations regarding overall firm performance. Derivatives and hedges, however, if not properly designed in conjunction with the firm's risk management strategy, can be potentially disastrous for the firm. The ongoing financial turmoil in markets can be partially explained by company managers and executives not understanding the potential financial statement impact when derivative markets move in a particular direction for longer periods of time than anticipated by firms. 410 0$a2013 digital library. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aDerivative securities$xAccounting 606 $aHedge funds$xAccounting 610 $aderivatives 610 $ahedges 610 $ahedging 610 $afinancial instruments 610 $aforeign currency 610 $ahedge effectiveness 610 $acash flows 610 $afair value 610 $aforwards 610 $aoptions 610 $afutures 610 $aswaps 610 $ainterest rate derivatives 615 0$aDerivative securities$xAccounting. 615 0$aHedge funds$xAccounting. 676 $a332.645 700 $aBeil$b Frank J.$0944101 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910810819403321 996 $aAccounting for derivatives and hedging activities$93947326 997 $aUNINA