Search Results - subject:"Hedge Accounting"

Hedge accounting and firms' future investment spending

Kreß, Andreas; Eierle, Brigitte; Hartlieb, Sven; … - In: Finance research letters 72 (2025), pp. 1-10

Persistent link: https://www.econbiz.de/10015198583

The impact of hedge accounting on a firm market value

Čiperová, Lenka - In: European financial and accounting journal : EFAJ 19 (2024) 1, pp. 21-37

(IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 … improving risk disclosures compared to IAS 39. The objective of hedge accounting is to facilitate investors' understanding of … determine how hedge accounting fulfils the IASB’s objective and whether better risk management information translates into value …

Persistent link: https://www.econbiz.de/10015359307

The impact of hedge accounting on a firm market value

Čiperová, Lenka - In: European Financial and Accounting Journal 19 (2024) 1, pp. 21-37

(IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 … improving risk disclosures compared to IAS 39. The objective of hedge accounting is to facilitate investors' understanding of … determine how hedge accounting fulfils the IASB's objective and whether better risk management information translates into value …

Persistent link: https://www.econbiz.de/10015374392

The differential impact of accounting rules' complexity on public and private debt contracting : evidence from ASU 2017-12

Ali, Waqar - 2024

Persistent link: https://www.econbiz.de/10014474817

Taxas de câmbio e distorções contábeis nas operações de hedge : Caso hipotético com dados reais de mercado

Morais, Gilvan Machado; Christovam, Pietro Ladeia; … - In: Revista Brasileira de Finanças : RBFin 21 (2023) 2, pp. 49-76

Persistent link: https://www.econbiz.de/10014442388

Does hedge accounting complexity influence the effectiveness of firms' hedging activities?

Ali, Waqar; Bens, Daniel A.; Cassar, Gavin - 2023

Persistent link: https://www.econbiz.de/10014419397

Hedge accounting and firms' future investment spending

Eierle, Brigitte; Hartlieb, Sven; Kreß, Andreas; … - 2021

Persistent link: https://www.econbiz.de/10012648541

Dylematy rachunkowosci zabezpieczen

Mazurowska, Marta - 2015

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...

Persistent link: https://www.econbiz.de/10012232362

Dylematy rachunkowosci zabezpieczen

Mazurowska, Marta - Instytut Badañ Gospodarczych (IBG) - 2015

Persistent link: https://www.econbiz.de/10011271758

Dylematy rachunkowości zabezpieczeń

Mazurowska, Marta - 2015

Persistent link: https://www.econbiz.de/10012030675