Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting cash flow hedges swap transactions
Available online: 23 March 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
Cash flow hedge accounting for the swap transactions is selected the first group of financial instruments as an example, most clearly shows an accounting reflection of changes in the cash flows of financial assets (currency), and the possibility of derivative instruments to reduce the risk of changes in market conditions. Keywords: currency swaps, interest rate swaps, cash flow hedges, fixed rate, floating rate, effectiveness of hedge |
ISSN 2311-9381 (Online)
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