Home  Journals  International Accounting  34(232) - 2012 September

Hedge accounting of swap operations

Available online: 27 September 2012

Subject Heading: Account problems

JEL Classification: 

Hedge accounting operations of the swap - this is another aspect of the use of financial instruments and non-covered in previous articles. Its differences are that transactions of the signed agreement can be carried out as without participation in the transaction of base asset, and with participation of a base asset, but on a returnable basis. All these specific operations affect their registration reflection.

Keywords: interest rate swaps, currency swaps, fixed rate, floating interest rate, exchange rate, functional currency

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ISSN 2311-9381 (Online)
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