Translation: from english

Hedge Accounting

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  • Hedge Accounting — is an accountancy practice.Why is hedge accounting necessary?Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (for example interest rate risk, foreign… …   Wikipedia

  • Hedge Accounting — Als Hedge Accounting bezeichnet man die Bilanzierung zweier oder mehrerer Verträge (auch sog. Finanzinstrumente), die in einem Sicherungszusammenhang stehen. Der Zusammenhang dieser Verträge besteht in der gegenläufigen Ausgestaltung hinsichtlich …   Deutsch Wikipedia

  • Hedge Accounting — A method of accounting where entries for the ownership of a security and the opposing hedge are treated as one. Hedge accounting attempts to reduce the volatility created by the repeated adjustment of a financial instrument s value, known as… …   Investment dictionary

  • hedge accounting — Deferring recognition of unrealized gains and losses from a hedge instrument until the corresponding gains or losses from the hedged instrument( s) are recognized. See FAS 133 and FAS 149. American Banker Glossary …   Financial and business terms

  • hedge — A financial transaction or position designed to mitigate the risk of other financial exposures. For example, a manufacturer may contract to sell a large quantity of a product for delivery over the next six months. If the product depends on a raw… …   Accounting dictionary

  • hedge fund — A unit trust that is subject to minimum regulation, typically a partnership or mutual fund that attempts to obtain gains by exploiting market anomalies. These funds are often high return and are regarded as speculative. The hedge fund Long Term… …   Accounting dictionary

  • Hedge (finance) — For other uses, see Hedge (disambiguation). Finance Financial markets …   Wikipedia

  • hedge effectiveness — The extent to which a hedge transaction results in the offsetting changes in value or cash flow that the transaction was and is intended to provide. FAS 133 requires users to regularly assess the effectiveness of hedges. Furthermore, under FAS… …   Financial and business terms

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Hedge fund — A hedge fund is a private investment fund open to a limited range of investors which is permitted by regulators to undertake a wider range of activities than other investment funds and which pays a performance fee to its investment manager.… …   Wikipedia

  • parallel hedge — A hedge in which exposure to fluctuation in one foreign currency is matched by a purchase or sale of another currency, which is expected to move in sympathy with the first currency …   Accounting dictionary

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