'Cash flow hedges' diaporamas de présentation

CHAPTER 14

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Chapter 7

Chapter 7. Measurement Applications. Chapter 7 Measurement Applications. Two Bases of Current Value Measurement. Value-in-use Discounted present value of future receipts Relevance: high Reliability: management may change intended use Fair value

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Derivative Accounting for Faculty

Derivative Accounting for Faculty. What are we assuming students know before studying derivative accounting in 383? What is the scope of coverage in Accounting 383? What are Derivatives under US GAAP? What is the accounting model for speculative derivative instruments?

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ACCOUNTING FOR DERIVATIVES

ACCOUNTING FOR DERIVATIVES. PURPOSE OF USING DERIVATIVES. The ultimate motivation for using derivatives is to manage or reduce financial risks. TYPES OF FINANCIAL RISKS. Price Risk Foreign Currency Risk Interest Rate Risk Credit Risk. WHAT IS A DERIVATIVE?.

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Raytheon Company

339 views • 14 slides