To hedge account or not to hedge account? (Part 1)

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To hedge account or not to hedge account? (Part 1)

Koornhof, Carolina, 1959-
URI: http://hdl.handle.net/2263/65125
Date: 1994-12

Abstract:

Hedge 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.

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