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lntermediate approaches to measurement
A longterm solution a single measurement method
3 other sections not shown
beneﬁts boards cash ﬂow hedge changes in fair complexity comprehensive income cost-based measures credit card contracts credit risk debtor derivative instruments difﬁcult discussion paper effectiveness eliminate embedded derivatives entity existing hedge accounting existing measurement requirements fair value hedge fair value measurement fair value option fair value seems FASB ﬁnancial assets financial instruments ﬁnancial liabilities ﬁnancial reporting ﬁnancial statements ﬁxed or slightly ﬂexibility ﬂow hedge accounting forecast transaction future cash ﬂows GAAP gains and losses gains or losses guarantee hedge accounting requirements hedged item hedging instrument hedging relationship holder IASB IFRSs impairment losses interest rate intermediate approaches issues measured at fair measurement attribute measurement of ﬁnancial non-ﬁnancial contracts non-ﬁnancial items obligation paragraph 2.2 partial hedges preparers of ﬁnancial requirement for ﬁnancial scope Section SFAS signiﬁcant simpliﬁed speciﬁc standard for ﬁnancial types of ﬁnancial unrealised gains users of ﬁnancial value hedge accounting value measurement requirement variable cash ﬂows