Hedge accounting, derivatives, and synthetics: The FASB starts rethinking the rules
作者:
Robert H. Herz,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1994)
卷期:
Volume 5,
issue 3
页码: 323-335
ISSN:1044-8136
年代: 1994
DOI:10.1002/jcaf.3970050304
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractAccounting rule makers have been hard pressed to keep pace with the rapid development of new hedging products and techniques. As a result, the current accounting rules covering hedging and derivatives are piecemeal, often internally inconsistent and at times act as a deterrent to implementing sound economic management of these risks. This article summarizes the current rules and discusses current FASB deliberations on possible changes.
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