{"title":"ALTERNATIVE HEDGE ACCOUNTING TREATMENTS FOR FOREIGN EXCHANGE FORWARDS","authors":"Ira G. Kawaller, Walter R. Teets","doi":"10.1142/S021986810400018X","DOIUrl":null,"url":null,"abstract":"Four possible hedge accounting treatments for a foreign currency forward contract used to hedge a purchase of equipment are illustrated. In addition to journal entries illustrating the accounting, the pros and cons of the alternative treatments are discussed.","PeriodicalId":128457,"journal":{"name":"Journal of Derivatives Accounting","volume":"108 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Derivatives Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/S021986810400018X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
Four possible hedge accounting treatments for a foreign currency forward contract used to hedge a purchase of equipment are illustrated. In addition to journal entries illustrating the accounting, the pros and cons of the alternative treatments are discussed.
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