 | Gary L. Gastineau, Mark P. Kritzman - 1999 - 368 lapas
...earnings the extent to which the hedge is not effective in achieving offseuing changes in fair value. • For a derivative designated as hedging the exposure...transaction (referred to as a cash flow hedge). the effect ive portion of the derivative's gain or loss is initially reported as a component of other comprehensive... | |
 | Julian Walmsley - 2000 - 546 lapas
...item. The effect is to reflect any impact on earnings if the hedge is not effective. The next case is a derivative designated as hedging the exposure to...transaction (referred to as a "cash flow hedge"). Here the effective portion of the derivative's gain or loss is initially reported as a component of... | |
 | Frederick D. S. Choi - 2003 - 888 lapas
...earnings the extent to which the hedge is not effective in achieving offsetting changes in fair value. • For a derivative designated as hedging the exposure...transaction (referred to as a cash flow hedge), the effective portion of the derivative's gain or loss is initially reported as a component of other comprehensive... | |
 | Bruce R. Neumann, Elizabeth C. Conner - 2004 - 756 lapas
...period in the statement of income or other comprehensive income (loss). For a derivative designated as a cash flow hedge, the gain or loss on the derivative is initially reported as a component of other comprehensive income (loss) and subsequently reclassified into the... | |
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... portion of the derivative's gain or loss is initially reported as a component of other comprehensive income (outside earnings) and subsequently reclassified into earnings when the forecasted transaction affects earnings. The ineffective portion of... 