Earnings Impact of Derivatives Under Hedge Accounting
Abstract
Ideally, a hedge should be deemed highly effective only if it actually achieves the intended reduction of business risk. A corporation may be tempted to use a lenient correlation test so that a derivative will qualify easily for hedge accounting treatment. However, this may result in winning the battle but losing the war because the hedge may fail to achieve the desired reduction in earnings volatility. This article demonstrates how to project...
Paper Details
Title
Earnings Impact of Derivatives Under Hedge Accounting
Published Date
Sep 21, 2001
Journal
Volume
2001
Issue
1
Pages
62 - 64
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