Zobrazeno 1 - 10
of 40
pro vyhledávání: '"cash flow hedge"'
Autor:
P I. Pan’kov
Publikováno v:
Учёт. Анализ. Аудит, Vol 11, Iss 1, Pp 67-77 (2024)
Currently there are no comprehensive empirical studies in the scientific literature regarding hedge accounting in non-financial organizations of the Russian Federation for the period from 2010 to 2021, which does not allow us to identify trends, prob
Externí odkaz:
https://doaj.org/article/f003f7e9eb1041f28065368eee2297fa
Autor:
V.S. Ambarchian
Publikováno v:
Економіка, управління та адміністрування, Vol 2, Iss 92, Pp 34-41 (2020)
The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic mea
Externí odkaz:
https://doaj.org/article/867de0e362844d9fb6c3ba1cd70ff0a7
Autor:
David Lee
A cash-flow hedge is defined as “hedging the exposure to variability in expected future cash flows that is attributable to a particular risk. That exposure may be associated with an existing recognized asset or liability (such as all or certain fut
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0e354c198ef9363412050ee042194731
Autor:
Felix Krauß, Alois Paul Knobloch
Publikováno v:
Credit and Capital Markets – Kredit und Kapital. 54:265-299
Common Equity Tier 1 capital of credit institutions is adjusted by the prudential filter for the cash flow hedge reserve according to art. 33(1)(a) CRR. Thereby, fair value changes of hedging instruments, especially of derivatives, are neutralized by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8db31b23b435f6fe32388c28c8d8599
https://doi.org/10.3790/ccm.54.2.265
https://doi.org/10.3790/ccm.54.2.265
Publikováno v:
The Journal of Asian Finance, Economics and Business. 7:31-40
This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm’s future performance. Using the quarterly data of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a51da281eb275967f8c4abf2204591e1
https://doi.org/10.13106/jafeb.2020.vol7.no5.031
https://doi.org/10.13106/jafeb.2020.vol7.no5.031
Autor:
Viktoria Müller
Publikováno v:
Accounting in Europe. 17:204-237
In this paper, I analyze the consequences of cash flow hedge accounting on portfolio earnings of firms focusing on main changes between IFRS 9 and IAS 39. For this purpose, I develop a simulation s...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e71eebae2f8dc323fc114b2beb513c95
https://doi.org/10.1080/17449480.2020.1775267
https://doi.org/10.1080/17449480.2020.1775267
Autor:
Stephen D. Makar, Li Wang
Publikováno v:
International Journal of Accounting & Information Management. 27:407-424
Purpose This paper aims to examine the foreign exchange (FX) risk effects of cash flow hedge accounting (HA). To the extent the HA qualification criteria and detailed documentation give investors confidence that FX derivatives effectively hedge risk,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7537fa6cbb2f99d513662134030cec60
https://doi.org/10.1108/ijaim-10-2017-0121
https://doi.org/10.1108/ijaim-10-2017-0121
Autor:
Ji Eun Han, Ji Myung Han
Publikováno v:
The Academic Society of Global Business Administration. 15:205-223
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7be3008dfa2a4fa410f8b100f11ced58
https://doi.org/10.38115/asgba.2018.15.3.205
https://doi.org/10.38115/asgba.2018.15.3.205
Publikováno v:
Journal of Banking & Finance. 86:113-126
We examine whether investors are able to fully anticipate the pricing implications of cash flow hedges in the banking industry. We show that mark-to-market adjustments on cash flow hedges are inversely related to future cash flows and that investors
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aec300ff31e9a0c71dc704c5cdfaedcb
https://doi.org/10.1016/j.jbankfin.2017.09.009
https://doi.org/10.1016/j.jbankfin.2017.09.009