Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting of hedging by forward contracts
Available online: 9 August 2012 Subject Heading: Account problems JEL Classification:
Accounting for hedging forward contracts is the simplest mechanism to hedge the fair value of assets, since it involves only two parties to the transaction - the buyer and seller and reflects the changes in both the fair value of the contract, and derivative - the currency of its component. Keywords: forward contract deliverable contract settlement contract, forward foreign exchange, hedging and financial results |
ISSN 2311-9381 (Online)
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