Hedging revisited
Article Abstract:
An exercise in accounting for a fair value hedge using an interest rate swap is presented, with the transactions treated in accordance with the International Accounting Standard on financial instruments.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Accounting and auditing, Hedging (Finance), Financial instruments
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Bring it all back
Article Abstract:
Accountants need to reclaim the financial services sector as revenue from traditional services decline.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Practice, Accountants
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