Home  Journals  International Accounting  45(243) - 2012 December

Account of cash flows hedging on forward and futures operations

Available online: 5 December 2012

Subject Heading: Account problems

JEL Classification: 

In this article two questions at once: the accounting of hedging of cash flows on forward operations and on future operations are considered. The main distinction between them is that futures contracts are the exchange standardized contract, and forward, generally - the off-exchange contract. As a result, there are various cash flows and how to hedge. These and other issues are considered in this article.

Keywords: forward contracts, futures contracts, forward price, futures price, spot price, initial margin, guaranteed margin, variation margin

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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