RT Journal Article
SR Electronic
T1 Institutional Investor Guide to FX
JF The Journal of Investing
FD Institutional Investor Journals
SP 100
OP 107
DO 10.3905/joi.2006.616860
VO 15
IS 1
A1 John Bird
YR 2006
UL https://pm-research.com/content/15/1/100.abstract
AB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities by the Financial Accounting Standards Board, was issued in June 1998 and broadly adopted by public U.S. corporations during 2000 and 2001. Adoption of this accounting standard was a watershed event, as it determines to a very large degree, the exposure categories of measurement and risk management including hedge coverage ratios, hedge terms and hedge product trade-offs. This article will discuss the most significant exposure categories and the major accounting and hedge practices of each.TOPICS: Legal/regulatory/public policy, risk management