A type of accounting that involves the treatment of a hedge fund as the same as accounting for other investments. The basis behind this accounting method is to utilize only one market value for all investments.
Related information about hedge accounting:
- Hedge accounting - Wikipedia, the free encyclopedia
[edit] Why is hedge accounting necessary? Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their ...
- Hedge Accounting Definition | Investopedia
A method of accounting where entries for the ownership of a security and the opposing hedge are treated as one. Hedge accounting attempts to reduce the ...
- Why CFOs Still Don't Like Hedge Accounting - Accounting - CFO.com
Sep 5, 2008 ... FASB's effort to make hedge accounting more palatable may not address the real reasons finance chiefs don't like it, including documentation ...
- Summary of Statement No. 133 - Financial Accounting Standards ...
Under this Statement, an entity that elects to apply hedge accounting is required to establish at the inception of the hedge the method it will use for assessing the ...
- Hedge Accounting Matters
Oct 23, 2012 ... In September this year, the International Accounting Standards Board (IASB) finally issued the Review Draft for Hedge Accounting, phase three ...
- Accounting for Derivatives - FAS 133
Under this Statement, an entity that elects to apply hedge accounting is required to establish at the inception of the hedge the method it will use for assessing the ...
- Hedge accounting under IFRS 9 — a closer look at ... - Ernst & Young
Mar 9, 2011 ... Exposure Draft Hedge Accounting (the ED) in December 2010, being the ... The high-level aim of the ED is to simplify hedge accounting.
- What Is Hedge Accounting?
Aug 23, 2012 ... Hedge accounting is a means of reducing risk in investments by using accounting techniques. There are three main types of hedge...