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



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Autore: Beil Frank J. Visualizza persona
Titolo: Accounting for derivatives and hedging activities / / Frank J. Beil Visualizza cluster
Pubblicazione: New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2013
Edizione: First edition.
Descrizione fisica: 1 online resource (164 p.)
Disciplina: 332.645
Soggetto topico: Derivative securities - Accounting
Hedge funds - Accounting
Soggetto genere / forma: Electronic books.
Soggetto non controllato: derivatives
hedges
hedging
financial instruments
foreign currency
hedge effectiveness
cash flows
fair value
forwards
options
futures
swaps
interest rate derivatives
Note generali: Part of: 2013 digital library.
Nota di bibliografia: Includes bibliographical references (pages 145-146) and index.
Nota di contenuto: 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.
Sommario/riassunto: 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.
Titolo autorizzato: Accounting for derivatives and hedging activities  Visualizza cluster
ISBN: 1-60649-591-7
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910452434303321
Lo trovi qui: Univ. Federico II
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Serie: 2013 digital library. Financial accounting and auditing collection. . 2151-2817