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Derivative Hedge Accounting

  • Peter C. Fusaro
  • Tom James
Part of the Finance and Capital Markets book series (FCMS)

Abstract

These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The scandal associated with the sudden reported large losses with China Aviation Oil in Singapore in November 2004 highlighted the importance of proper management accounting and reporting of derivatives positions to shareholders and relevant regulatory authorities.

Keywords

Cash Flow Balance Sheet Accounting Standard Financial Instrument Future Contract 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Peter C. Fusaro and Tom James 2005

Authors and Affiliations

  • Peter C. Fusaro
  • Tom James

There are no affiliations available

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