{"title":"外汇远期交易的另类套期会计处理","authors":"Ira G. Kawaller, Walter R. Teets","doi":"10.1142/S021986810400018X","DOIUrl":null,"url":null,"abstract":"Four possible hedge accounting treatments for a foreign currency forward contract used to hedge a purchase of equipment are illustrated. In addition to journal entries illustrating the accounting, the pros and cons of the alternative treatments are discussed.","PeriodicalId":128457,"journal":{"name":"Journal of Derivatives Accounting","volume":"108 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"ALTERNATIVE HEDGE ACCOUNTING TREATMENTS FOR FOREIGN EXCHANGE FORWARDS\",\"authors\":\"Ira G. Kawaller, Walter R. Teets\",\"doi\":\"10.1142/S021986810400018X\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Four possible hedge accounting treatments for a foreign currency forward contract used to hedge a purchase of equipment are illustrated. In addition to journal entries illustrating the accounting, the pros and cons of the alternative treatments are discussed.\",\"PeriodicalId\":128457,\"journal\":{\"name\":\"Journal of Derivatives Accounting\",\"volume\":\"108 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2004-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Derivatives Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1142/S021986810400018X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Derivatives Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/S021986810400018X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ALTERNATIVE HEDGE ACCOUNTING TREATMENTS FOR FOREIGN EXCHANGE FORWARDS
Four possible hedge accounting treatments for a foreign currency forward contract used to hedge a purchase of equipment are illustrated. In addition to journal entries illustrating the accounting, the pros and cons of the alternative treatments are discussed.
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