Managing earnings risk under SFAS 133/IAS 39 : the case of cash flow hedges
Dennis Frestad
| Year of publication: |
2018
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|---|---|
| Authors: | Frestad, Dennis |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 51.2018, 1, p. 159-197
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| Subject: | SFAS 133 | IAS 39 | Fair-value accounting | Cash flow hedge accounting | Cash flow hedge | Earnings predictability | Cash Flow | Cash flow | Hedging | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-017-0667-4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012037039