chapter 20
Derivative Hedge Accounting
Learning Objectives
After reading this chapter, you will be able to understand
- the accounting entries for margin payments
- the accounting standards for hedge accounting
- fair-value hedge accounting
- cash-flow hedge accounting
- net investment hedge accounting
CHAPTER OUTLINE
20.2 Accounting for Derivative Margin Payments
20.3 Accounting Standards for Derivative Transactions
20.4 Effectiveness of Hedge Accounting
20.7 Accounting for Derivative Instruments (ICAI directive)
20.8 Hedge Trade Life Cycle Accounting
20.9 Taxation of Derivative Gains (Losses)
20.10 IFRS and Derivative Accounting
THE SITUATION
Jagdish Mehta is a member of derivative ...
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