Accounting for hedges: foreign currency exposures
Arlette Wilson
(Arlette C. Wilson, is the Taylor Professor of Accounting at Auburn University in Auburn, Alabama.)
Dan Heitger
(Dan L. Heitger, PhD is an assistant professor of accounting at Auburn University.)
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Abstract
Accounting for foreign currency hedges has become a fiercely complicated procedure. At a time when financial institutions are having to alter disclosure methods, the authors provide a practical guide to dealing with each type of hedging procedure.
Keywords
Citation
Wilson, A. and Heitger, D. (2002), "Accounting for hedges: foreign currency exposures", Balance Sheet, Vol. 10 No. 1, pp. 33-38. https://doi.org/10.1108/09657960210697382
Publisher
:MCB UP Ltd
Copyright © 2002, Authors