Testing Hedge Effectiveness Under SFAS 133 - SFAS 133, Accounting for Derivative Instruments and Hedging Activities, marked a large step forward in FASB's quest to record financial instruments at fair value. Interpreting the standard's definition of a "highly effective" hedge, however, is a complex proposition. The authors analyze the three most commonly used methodologies: The dollar-offset ...
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2003
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| Authors: | Finnerty, John D. ; Grant, Dwight |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 73.2003, 4, p. 40-47
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