Accounting for hedges: foreign currency exposures

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.

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