 For a derivative designated as a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment (referred to as a fair value hedge), the gain or loss is recognized in earnings in the period of change together...  FASB derivative accounting standards: hearing before the Subcommittee on ... - 14. lappuseautors: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2003 - 62 lapasPilnskats - Par šo grāmatu
 | Gary L. Gastineau, Mark P. Kritzman - 1999 - 368 lapas
...recognized asset or liability or a firm commitment (referred to as a fair value hedge). the gain or loss is recognized in earnings in the period of change together with the offseuing loss or gain on the hedged item auributable to the risk being hedged. The effect of that... | |
 | Julian Walmsley - 2000 - 546 lapas
...liability or a firm commitment (referred to as a "fair value hedge"). In this case the gain or the loss is recognized in earnings in the period of change...with the offsetting loss or gain on the hedged item. The effect is to reflect any impact on earnings if the hedge is not effective. The next case is a derivative... | |
 | Frederick D. S. Choi - 2003 - 888 lapas
...recognized asset or liability or a firm commitment (referred to as a fair value hedge), the gain or loss is recognized in earnings in the period of change...hedged item attributable to the risk being hedged. The effect of that accounting is to reflect in earnings the extent to which the hedge is not effective... | |
 | Dimitris N. Chorafas - 2006 - 632 lapas
...resulting designation. For a derivative instrument designated as a fair-value hedge, the gain or loss is recognized in earnings in the period of change,...with the offsetting loss or gain on the hedged item attributed to the risk being hedged. For a derivative instrument designated as a cash flow hedge: •... | |
 | James F. Green - 2007 - 1304 lapas
...on a derivative instrument designated and qualifying as a fair value hedging instrument as well as the offsetting loss or gain on the hedged item attributable to the hedged risk be recognized currently in earnings in the same accounting period. Statement 133 provides... | |
 | Dimitris N. Chorafas - 2008 - 384 lapas
...hedging instrument. For a derivative instrument designated as a fair value hedge, the gain or loss is recognized in earnings in the period of change...with the offsetting loss or gain on the hedged item attributed to the risk being hedged. For a derivative designated as a cash flow hedge, the effective... | |
| |
