Understanding foreign currency derivative measurements as FASB moves toward fair value reporting
作者:
Charles A. Tritschler,
Joseph H. Godwin,
Stephen R. Goldberg,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1996)
卷期:
Volume 7,
issue 3
页码: 75-84
ISSN:1044-8136
年代: 1996
DOI:10.1002/jcaf.3970070309
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractThe authors explain foreign currency derivatives in light of the recent FASB moves toward reporting derivatives at fair value. They also reveal the results of a survey on how large companies have been reporting their foreign exchange derivatives contracts.
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