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Search: subject:"ASU 2017-12"
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ASU 2017-12
3
Hedging
2
Risikomanagement
2
Risk management
2
ASC 815
1
Debt contracting
1
Derivat
1
Derivative
1
Derivatives
1
Financial risk management
1
Hedge Accounting
1
Hedge accounting
1
IFRS
1
Private debt
1
Public debt
1
Real Effects
1
Reporting Complexity
1
Reporting complexity
1
Risk Management
1
SFAS 133
1
SFAS 161
1
Theorie
1
Theory
1
hedge effectiveness assessment
1
risk relevance
1
standard setting
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Ali, Waqar
2
Bens, Daniel A.
1
Cassar, Gavin
1
Chen, Zhihong
1
Liu, Alfred Zhu
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Seow, Gim S.
1
Xie, Hong
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Accounting horizons : a quarterly publication of the American Accounting Association
1
Faculty & research / Insead : working paper series
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HEC Paris research paper series
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ECONIS (ZBW)
3
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The differential impact of accounting rules' complexity on public and private debt contracting : evidence from
ASU
2017-12
Ali, Waqar
-
2024
Persistent link: https://www.econbiz.de/10014474817
Saved in:
2
Does hedge accounting complexity influence the effectiveness of firms' hedging activities?
Ali, Waqar
;
Bens, Daniel A.
;
Cassar, Gavin
-
2023
Persistent link: https://www.econbiz.de/10014419397
Saved in:
3
Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information?
Chen, Zhihong
;
Liu, Alfred Zhu
;
Seow, Gim S.
;
Xie, Hong
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
3
,
pp. 61-85
Persistent link: https://www.econbiz.de/10012306142
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