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This chapter deals with the hedge accounting treatment of foreign currency borrowings swapped back into the issuer's functional currency. The most common technique to hedge foreign debt is through cross‐currency swaps (CCS) that convert the debt's foreign cash flows back into the entity's functional currency. Assuming the EUR as the issuer's functional currency and a USD‐denominated debt, there are...
This chapter focuses on the accounting challenges faced by entities when hedging commodity risk. For many industries, commodity contracts are an integral part of day‐to‐day business. The world of commodities includes a large number of different products. A contract to purchase or sell a commodity brings together a breadth of accounting standards: leases, derivatives, revenue recognition, and consolidation,...
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