The document discusses accounting for derivatives and hedging transactions. It compares fair value hedges and cash flow hedges. It also compares firm commitments and forecast transactions. The document provides examples for classroom discussion and allows for an open forum of questions and reactions. It is from a lecture on accounting for business combinations.
Original Description:
Original Title
Chapter 13 Acctg. for Derivatives & Hedging Transactions - Part 3
The document discusses accounting for derivatives and hedging transactions. It compares fair value hedges and cash flow hedges. It also compares firm commitments and forecast transactions. The document provides examples for classroom discussion and allows for an open forum of questions and reactions. It is from a lecture on accounting for business combinations.
The document discusses accounting for derivatives and hedging transactions. It compares fair value hedges and cash flow hedges. It also compares firm commitments and forecast transactions. The document provides examples for classroom discussion and allows for an open forum of questions and reactions. It is from a lecture on accounting for business combinations.