Hedge effectiveness testing as a screening mechanism for hedge accounting : does it work?
Dennis Frestad and Leif Atle Beisland
| Year of publication: |
2015
|
|---|---|
| Authors: | Frestad, Dennis ; Beisland, Leif Atle |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 30.2015, 1, p. 35-56
|
| Subject: | screening mechanism | cash flow hedging | non-hedgeable risk | hedgeable risk | SFAS 133 | IAS 39 | fair-value accounting | hedge accounting | non-financial firms | prospective hedge effectiveness | Hedging | IFRS | Risikomanagement | Risk management | Cash Flow | Cash flow | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Theorie | Theory | Fair-Value-Bilanzierung | Fair value accounting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010476161