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The Problems of Accounting for Hedging
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This 3 page paper looks at the problems that have been caused by recent changes to accounting standards concerning accounting for hedging. The paper puts forward the argument that the new methods of accounting use fair market value undermine the purpose of heading to reduce risk and create stability. The bibliography cites 4 sources.
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Pages:
3
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Filename:TS14_TEhedgprob.rtf |
Paper Title:
The Problems of Accounting for Hedging
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