Similar Search Results

Financial instruments: fair values and disclosure

In: Balance Sheet 10 (2002) 1, pp. 12-19

This is an edited text of the response submitted by the Financial Instruments Task Force of the Association for Investment Management and Research to the International Accounting Standards Board in response to the Joint Working Group Draft Standard and Basic Conclusions dated 22 December 2000....

Persistent link: https://www.econbiz.de/10014689092

Accounting for financial instruments under IAS: The European dimension

Moore, Richard - In: Balance Sheet 10 (2002) 1, pp. 20-23

The proposals on accounting for financial instruments developed by the Joint Working Group look as though they will take several years to sort out. In the meantime listed companies in Europe have to report under international standards by the year 2005. The author looks at how companies, and in...

Persistent link: https://www.econbiz.de/10014689093

Accounting for hedges: foreign currency exposures

Wilson, Arlette; Heitger, Dan - In: Balance Sheet 10 (2002) 1, pp. 33-38

institutions are having to alter disclosure methods, the authors provide a practical guide to dealing with each type of hedging …

Persistent link: https://www.econbiz.de/10014689095

The hedging imperative: making the choices

Kyte, Abby - In: Balance Sheet 10 (2002) 2, pp. 32-40

The world of financial instruments is becoming increasingly regulated. This paper deals with how hedging works as a …

Persistent link: https://www.econbiz.de/10014689103

Enron’s hedging scheme: what went wrong?

Wilson, Arlette; Campbell, Walter - In: Balance Sheet 11 (2003) 1, pp. 27-31

The authors look at the way in which Enron used hedging techniques before the corporate collapse of the organization …

Persistent link: https://www.econbiz.de/10014689105

Hedge funds – the way forward?

Barker, Bridget; Hui, Bridget - In: Balance Sheet 11 (2003) 1, pp. 32-36

The growth in popularity of hedge funds has led UK regulators to put forward ways of protecting investors. Here the authors, from a noted law firm in the City of London, set out the ways in which hedge funds can be set up and how they work. They then examine the prospects for regulation and...

Persistent link: https://www.econbiz.de/10014689106

The regulation and distribution of hedge funds in Europe – changes and challenges

Phillips, Graham; Dawson, Jerry - In: Balance Sheet 11 (2003) 4, pp. 36-43

The growth of the use of hedge funds in both the USA and in Europe has led to greater attempts to regulate the market. The authors provide a guide to the way regulations are likely to be imposed and the differences which may occur in the USA and European markets as a result.

Persistent link: https://www.econbiz.de/10014689130

Caught in the middle: the treasury view of 2004

Raeburn, Richard - In: Balance Sheet 12 (2004) 2, pp. 25-27

The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury...

Persistent link: https://www.econbiz.de/10014689152

Factors affecting Chinese enterprises' hedging decision making

Zheng, Shi; Xu, Pei; Wang, Zhigang - In: China Agricultural Economic Review 3 (2011) 4, pp. 476-488

initial academic evidence to help the agricultural sector devise useful programs to assist participations of hedging. Design … increase income. According to the study, factors affecting enterprises hedging decisions include: to what degree that Chinese … enterprises believe hedging leads to business stability; whether these enterprises had attended a hedge training or seminar …

Persistent link: https://www.econbiz.de/10014689639

Crop price insurance in China: pricing and hedging using futures market

Ye, Minghua; Wang, Rongming; Tuo, Guozhu; Wang, Tongjiang - In: China Agricultural Economic Review 9 (2017) 4, pp. 567-587

insurance premium and tests the possibility of hedging underwriting risks by insurance firms in the futures market. Findings The …, the authors find that hedging can be one good alternative for insurance firms to manage underwriting risks. Originality … paper also verifies the possibility of hedging of underwriting risks by insurance firms in the futures market. …

Persistent link: https://www.econbiz.de/10014690118