Accounting for derivatives and hedging activities : comparison of cash flow versus fair value hedge accounting
Pamela A. Smith and Mark J. Kohlbeck
| Year of publication: |
2008
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|---|---|
| Authors: | Smith, Pamela A. ; Kohlbeck, Mark J. |
| Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 23.2008, 1, p. 103-117
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| Subject: | Rechnungswesen | Accounting | Derivat | Derivative | Hedging | Bilanzielle Bewertung | Accounting valuation | Kapitalflussrechnung | Cash flow statement | Fair-Value-Bilanzierung | Fair value accounting | USA | United States |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003653602