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|Other Titles: ||Reconciling the Roles of Accounting for Financial Instruments and Hedge Activities : Searching for the Best Measure of the Hedge of Anticipated Transactions|
|Authors: ||張, 黎迎|
|Issue Date: ||30-Sep-2003|
|Citation: ||経済科学. v.51, n.2, 2003, p.83-97|
|Abstract: ||This paper identifies problems related to hedge accounting frequently employed in the current business scene. In particular, I discuss whether the application of hedge accounting should be reduced by the extent that the related financial assets/liabilities are measured by their fair values. Although fair value measurement of financial instruments effectively substitutes for the roles played by hedge accounting, I emphasize that the latter can still make sense as for the specific hedge activities such as the hedge of anticipated future transactions.|
|Appears in Collections:||経済科学 (The Economic Science)|
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