000941649 000__ 03489nam\a2200685\i\4500 000941649 001__ 941649 000941649 003__ MiAaPQ 000941649 005__ 20211103004015.0 000941649 006__ m\\\\\o\\d\\\\\\\\ 000941649 007__ cr\cn\nnnunnun 000941649 008__ 131105s2013\\\\nyua\\\\oab\\\001\0\eng\d 000941649 020__ $$z9781606495902$$q(paperback) 000941649 020__ $$a9781606495919$$q(electronic bk.) 000941649 035__ $$a(MiAaPQ)EBC1465967 000941649 035__ $$a(Au-PeEL)EBL1465967 000941649 035__ $$a(CaPaEBR)ebr10786068 000941649 035__ $$a(CaONFJC)MIL529958 000941649 035__ $$a(OCoLC)860923727 000941649 040__ $$aMiAaPQ$$beng$$erda$$epn$$cMiAaPQ$$dMiAaPQ 000941649 050_4 $$aHG6024.A3$$bB452 2013 000941649 0820_ $$a332.645$$223 000941649 1001_ $$aBeil, Frank J.,$$eauthor. 000941649 24510 $$aAccounting for derivatives and hedging activities /$$cFrank J. Beil. 000941649 250__ $$aFirst edition. 000941649 264_1 $$aNew York, New York (222 East 46th Street, New York, NY 10017) :$$bBusiness Expert Press,$$c2013. 000941649 300__ $$a1 online resource (149 pages) ;$$billustrations. 000941649 336__ $$atext$$2rdacontent 000941649 337__ $$acomputer$$2rdamedia 000941649 338__ $$aonline resource$$2rdacarrier 000941649 4901_ $$aFinancial accounting and auditing collection,$$x2151-2817 000941649 500__ $$aPart of: 2013 digital library. 000941649 504__ $$aIncludes bibliographical references (pages 145-146) and index. 000941649 5050_ $$aExamples 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. 000941649 506__ $$aAccess limited to authorized users. 000941649 5203_ $$aDerivatives, 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. 000941649 588__ $$aTitle from PDF title page (viewed on November 5, 2013). 000941649 650_0 $$aDerivative securities$$xAccounting. 000941649 650_0 $$aHedge funds$$xAccounting. 000941649 653__ $$aderivatives 000941649 653__ $$ahedges 000941649 653__ $$ahedging 000941649 653__ $$afinancial instruments 000941649 653__ $$aforeign currency 000941649 653__ $$ahedge effectiveness 000941649 653__ $$acash flows 000941649 653__ $$afair value 000941649 653__ $$aforwards 000941649 653__ $$aoptions 000941649 653__ $$afutures 000941649 653__ $$aswaps 000941649 653__ $$ainterest rate derivatives 000941649 655_0 $$aElectronic books 000941649 77608 $$iPrint version:$$z9781606495902 000941649 830_0 $$a2013 digital library. 000941649 830_0 $$aFinancial accounting and auditing collection.$$x2151-2817 000941649 852__ $$bebk 000941649 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1465967$$zOnline Access 000941649 909CO $$ooai:library.usi.edu:941649$$pGLOBAL_SET 000941649 980__ $$aBIB 000941649 980__ $$aEBOOK 000941649 982__ $$aEbook 000941649 983__ $$aOnline