Derivatives Hedging and Financial Reporting
Premium
Companies frequently use derivatives to hedge their risk exposures.
Under U.S. GAAP there are three classes of exposures to derivatives hedging activities which require specific accounting treatment in a company's financial reporting:
- Exposure to changes in the value of assets and liabilities or a company commitment.
- This is also called a fair value hedge.
- The change in market value of the derivative is recognized on the income statement for the accounting period.
Continue Reading
Premium Content
This tutorial is a part of the course Financial Reporting Part 3. This is a premium course. The purchase options for the course are provided below. With this course, you get access to complete course content, source code, practical exercises, and all resources that are a part of the course.
Lifetime Premium Membership
$250
$179
Get unlimited access to all courses and premium content
What's Included:
Complete access to course content and updates
All downloadable resources
Interactive course quizzes
Practice exercises and sample code
Ad-free learning experience