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Francis, 1990 - Google Patents

Accounting for futures contracts and the effect on earnings variability

Francis, 1990

Document ID
12758876358128867710
Author
Francis J
Publication year
Publication venue
Accounting Review

External Links

Snippet

Effective January 1985, SFAS No. 80 requires banks to recognize changes in the market value of futures contracts that qualify (a) as micro hedges as adjustments to the carrying amount of the hedged item (" hedge accounting"), and (b) as macro hedges currently in …
Continue reading at www.jstor.org (other versions)

Classifications

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