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Keywords: hedge accounting
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Journal Articles
Journal:
The Accounting Review
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
