Home  Journals  International Accounting  11(257) - 2013 March

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

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

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