Examples Index

Chapter 1 Financial Reporting Implications

Fair Value Hedge of an Equipment Purchase in Foreign Currency

Cash Flow Hedge of a Materials Purchase Using a Futures Contract

Illustrating Fair Value Measurements Using an Interest Rate Swap

Chapter 2 Hedge Criteria and Hedge Effectiveness

Fair Value Hedge of a Commodity Using a Forward Contract

Illustrating Dollar-Offset Analysis in Determining Effectiveness

Chapter 3 Fair Value Hedges

Fair Value Hedge of Fixed-rate Debt Using an Interest Rate Swap—The Perfect Hedge

Fair Value Hedge of Commodity Inventory Using Futures Contracts

Fair Value Hedge of a Firm Commitment Using a Forward Contract

Chapter 4 Cash Flow Hedges

Illustration of Measuring Hedge Effectiveness for a Cash Flow Hedge ...

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