Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 3 of 3 for “"Hedge accounting"”.
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Real and accounting effects of mandatory derivatives disclosures
… Second, I find that SFAS 161 also has an accounting effect as managers seem to avoid hedge accounting, and prefer to use non-designated derivatives after the introduction of the standard. Finally, I develop a new method to determine whether the accounting designation of derivatives informs …
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Derivatives reporting: the implications of recent accounting standards for corporate governance and accountability
… procedures in order to comply with the hedge accounting rules of lAS 39. In general, the institutional investors interviewed expressed similar views to those of the treasurers; they found the narrative parts of the annual reports useful, but agreed that the numerical disc losures were …
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Contabilidad de cobertura para la aplicación a las operaciones compra y venta de café en la empresa Exportadora de Café de Colombia ECC.
La compañía objeto del estudio tiene como actividad principal la comercialización y venta en el exterior de productos agrícolas colombianos, café verde principalmente, sus operaciones de compra y de venta las negocia en diferentes monedas. De acuerdo con lo anterior la mayoría de sus ingresos son …