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Understanding foreign currency derivative measurements as FASB moves toward fair value reporting
Author(s) -
Tritschler Charles A.,
Godwin Joseph H.,
Goldberg Stephen R.
Publication year - 1996
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970070309
Subject(s) - currency , derivative (finance) , value (mathematics) , foreign exchange , business , accounting , fair value , foreign exchange swap , monetary economics , financial economics , economics , foreign exchange risk , finance , mathematics , statistics
The authors explain foreign currency derivatives in light of the recent FASB moves toward reporting derivatives at fair value. They also reveal the results of a survey on how large companies have been reporting their foreign exchange derivatives contracts.