Index
A
Accounting mechanics
fair value hedges, 45–56
financial reporting implications, 2–4
B
Black Sholes Merton (BSM) model, 11
BSM model. See Black Sholes Merton model
C
Cash flow hedges, 14–15, 20–23, 30–31, 35–37, 69–91, 128–130
accounting for, 70–71
fixed-rate debt using interest rate swap, 78–79
forecasted purchase using futures contract, 83–88
forecasted (anticipated) transactions, 69–70
hedge effectiveness, 71–91
qualifying, 37–38
using a futures contract to hedge, 21–23
Credit risk, 34, 36
CTA. See Cumulative translation adjustment
Cumulative translation adjustment (CTA), 113
Current stock price, 12
D
Derivative accounting model, 133–134
Derivative instruments, 2, 3
disclosure objectives for, 121–122
fair value of, 50
forward contracts, ...
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