Accounting for derivatives and hedging
Accounting for Derivatives and Hedging, by Mark Trombley, is a short (250-page) supplement for Advanced Accounting and other upper level accounting courses. While many books used for these courses contain some coverage of Derivatives, professors must spend valuable time preparing their own materials in order to thoroughly cover this complex subject. Trombley's text provides the desired information and detail, allowing faculty to cover derivatives in class without a lot of prep work. Using simple but realistic examples, Trombley explains options, forwards, futures, swaps, and other types of derivatives, and helps students understand applications of derivative financial instruments.
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Dangerous Derivatives in the News
Accounting for Denvatives and Issues 179
Scope of FASB Statement 133 29
8 other sections not shown
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accounting for derivatives Actual Hedge Effectiveness Adjust swap asset or liability basis points borrowing calculated call option Cash Flow cash ﬂow hedge change in value company’s copper December 31 delta ratio disclosure dollar duration effective hedging embedded derivative euro Eurodollar example exchange rate Expected Hedge Effectiveness fair value hedge FASB financial instruments firm commitment fixed rate fixed-rate ﬂoating-rate ﬂoor Flow Hedge forward contract futures contracts futures position gain or loss gains and losses hedge accounting hedged item hedged risk hedging instrument highly effective holder interest payments interest rate futures interest rate risk interest rate swap investment January 31 June 30 LIBOR loan March 31 million notional amount offset party percent purchase put option reclassified recognized in earnings reﬂect sell September 30 short position shortcut method spot price spot rate Statement 133 strike price swap and AOCI Swap settlement trading Treasury bill variable yield curve