Derivatives and Hedge Accounting
Derivatives and hedge accounting refer to the financial practices involving the use of derivatives—financial securities whose value is dependent upon or derived from an underlying asset or group of assets—to protect against and manage risk. Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated as one. This approach aims to reduce the volatility of financial statements and reflect the company's risk management activities more accurately.
Lesson Videos
Derivatives and Hedge Accounting Overview
Derivatives and Hedge Accounting Objectives
Terminology for Derivatives and Hedge Accounting
Forwards and Futures
Interest Rate Swaps
Puts and Calls
Hedge Accounting
Derivatives and Hedge Accounting Summary
Derivatives and hedge accounting - Practice Questions
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