13 DERIVATIVE INSTRUMENTS
Recognition and Measurement of Derivative Instruments
Hedging Derivative Instruments
Evaluating the Effectiveness of a Hedge
Methods for Determining the Effectiveness of a Hedge
The Hedgeable Item Is an Existing or Expected Financial Instrument
Consistent Critical Terms Method
Interest rate swaps—cash flow hedges
Interest rate swaps—fair value hedges
The Hedgeable Item Is an Existing or Expected Commodity Transaction
Consistent Critical Terms Method
Commodity swaps—cash flow hedges
Commodity swaps—fair value hedges
On-behalf payments included in derivative instrument payments
Synthetic Guaranteed Investment Contracts
Notes to the Financial Statements
Hedging Derivative Instruments
Other quantitative methods of evaluating effectiveness
Investment Derivative Instruments
INTRODUCTION
The GASB issued Statement 53, Accounting and Financial Reporting for Derivative Instruments (GASBS 53), to provide ...
Get Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
