To hedge account or not to hedge account? (Part 1)
12 Jun 2018Hedge accounting has developed as the traditional accounting measurement model fails to present fairly the effects of hedging. This article defines hedging, considers whether hedge accounting should be permitted and also addresses some of the problems associated with hedge accounting.
| Authors: | Koornhof, Carolina, 1959- |
| Institution: | University of Pretoria |
| Keywords: | Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems, Hedge accounting, Traditional accounting measurement model, Hedging, Problems |