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How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/10191

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Title: How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking
Authors: Hausin, Manuel
Hemmingsson, Christoffer
Johansson, Jesper
Issue Date: 2-Jun-2008
Degree: Student essay
Series/Report no.: Externredovisning och företagsanalys
07-08-59M
Abstract: Background and problem: Financial instruments are often highly complex. An effective financial presentation of the certain risks is therefore vital for the users’, especially for the investors’ understanding of financial reports for their decision-making processes. This is of special importance when it comes to hedge accounting and an understanding of the companies’ risk management policies, and how hedging affects the entities’ financial performances and risk situations. IASBs answer to this is... more
URI: http://hdl.handle.net/2077/10191
Appears in Collections:Magisteruppsatser Företagsekonomiska institutionen

 

 

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