Accounting for derivatives and hedging activities / Frank J. Beil.
2013
HG6024.A3 B452 2013
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Details
Title
Accounting for derivatives and hedging activities / Frank J. Beil.
Author
Beil, Frank J., author.
Edition
First edition.
ISBN
9781606495902 (paperback)
9781606495919 (electronic bk.)
9781606495919 (electronic bk.)
Published
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.
Language
English
Description
1 online resource (149 pages) ; illustrations.
Call Number
HG6024.A3 B452 2013
Dewey Decimal Classification
332.645
Summary
Derivatives, 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.
Note
Part of: 2013 digital library.
Bibliography, etc. Note
Includes bibliographical references (pages 145-146) and index.
Access Note
Access limited to authorized users.
Source of Description
Title from PDF title page (viewed on November 5, 2013).
Series
2013 digital library.
Financial accounting and auditing collection. 2151-2817
Financial accounting and auditing collection. 2151-2817
Available in Other Form
Print version: 9781606495902
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Table of Contents
Examples 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.
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.