HEAT™(HEDGE EFFECTIVENESS ANALYSIS TOOLKIT): A CONSISTENT FRAMEWORK FOR ASSESSING HEDGE EFFECTIVENESS UNDER IAS 39 AND FAS 133 …

G Coughlan, S Emery, J Kolb - Journal of derivatives accounting, 2004 - World Scientific
HEAT™ or Hedge Effectiveness Analysis Toolkit is JPMorgan's latest addition to a long list of
innovative and cutting-edge risk management solutions. HEAT is destined to help …

On hedge effectiveness assessment under IFRS 9

JP Singh - Audit financiar, 2018 - ceeol.com
IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment
criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for …

[BOOK][B] Mercado de valores

MC Padilla - 1997 - books.google.com
Actualmente existen varias alternativas de ahorro e inversión para empresas y personas
naturales que permiten, respectivamente, obtener rendimientos y diversificar el riesgo …

Hedge Accounting: An Auditor's Perspective.

JP Singh - Audit Financiar, 2019 - search.ebscohost.com
Radical changes have been introduced in the hedge accounting framework by the new IFRS
accounting standards. In particular, the hedge effectiveness regime has been completely …

Contabilitatea de acoperire impotriva riscurilor: perspectiva auditorului

JP Singh - Audit Financiar, 2019 - ceeol.com
Radical changes have been introduced in the hedge accounting framework by the new IFRS
accounting standards. In particular, the hedge effectiveness regime has been completely …

[PDF][PDF] Jatinder Pal SINGH

JP Singh, WT Director - Sumar/Content, 2021 - parmeshwarisilkmills.com
Section 133 of the Act read with relevant irles issued thereunder and other accounting
principles generally accepted in India unJi'compliance* i*, n. grration 33. of the Listing …

Despre evaluarea eficacităţii acoperirii împotriva riscurilor în conformitate cu IFRS 9

JP Singh - Audit Financiar, 2018 - search.proquest.com
IFRS 9 a introdus anumite modificări radicale ale criteriilor de evaluare a eficacităţii
acoperirii împotriva riscurilor din IAS 39 pentru entităţile care doresc să utilizeze …

[PDF][PDF] CONTRATOS DE DERIVADOS: ALGUNAS REFLEXIONES SOBRE LOS EFECTOS INDUCIDOS DESDE SU REGULACION CONTABLE

AC Toda - aeca1.org
La presente comunicación pretende poner de manifiesto los efectos que la regulación de
los derivados ha inducido sobre el modelo contable del IASB y por ende, de la UE. Entre las …

[PDF][PDF] FINANCIEROS DERIVADOS Y OPERACIONES DE COBERTURA

FMH Martín - academia.edu
Es muy posible que la regulación contable de los instrumentos financieros derivados sea
una de las materias más controvertidas a la que los principales órganos emisores de …