Title: Accounting for new financial instruments
Authors: Miltz, D ×
Sercu, Piet #
Issue Date: 1993
Series Title: Journal of Business Finance and Accounting Jan 1993 vol:20 issue:2 pages:275-290
Abstract: It is argued that theoretically defendable criteria for deferring gains and losses on hedging instruments are not readily attainable. Currently proposed criteria lack clarity, are inconsistent, and are difficult to apply, in some instances are infeasible, and pose methodological difficulties for reassessment over the life of the instrument. It is concluded that the broad question of accounting and risk management demands consideration beyond the confines of new financial instruments
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center International Finance, Leuven
× corresponding author
# (joint) last author

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