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Title: Financial Accounting: Derivatives
Description: Summary of accounting for Derivatives.
Description: Summary of accounting for Derivatives.
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Business Risks:
1
...
Credit
3
...
Foreign Exchange
Characteristics of Derivatives:
1
...
Requires no/small net investment
3
...
Hedge Instrument - the contract entered into in order to mitigate or eliminate risks
...
Exposed Asset
2
...
Firm Commitment/Non-cancellable
4
...
Forward/Future Contracts
2
...
Call Options/Put Options
Hedging Activities:
1
...
Effective = OCI to P/L
b
...
Undesignated/Speculation = Unrealized G/L to Effective/Ineffective to P/L
Title: Financial Accounting: Derivatives
Description: Summary of accounting for Derivatives.
Description: Summary of accounting for Derivatives.