1-1 of 1
Keywords: hedge accounting
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2021) 96 (4): 179–202.
Published: 01 July 2021
.... 138, 149, and 155 (hereafter, SFAS 133), governs the accounting rules for derivatives. 3 It requires that all derivatives be recognized at fair value on the balance sheet as gross assets or liabilities (not netted against hedged items). Absent special hedge accounting, hedged items...
Includes: Supplementary data