Hedge accounting com derivativos exóticos e tributação
This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation and accounting classification in the fair value hedge and cash flow hedge...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2011 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Repositório Institucional do FGV (FGV Repositório Digital) |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.fgv.br:10438/13474 |
| Acceso en línea: | https://hdl.handle.net/10438/13474 |
| Access Level: | acceso abierto |
| Palabra clave: | Derivativos Contabilização Tributação Hedge accounting Economia Hedging (Finanças) - Contabilidade Derivativos (Finanças) |
| Sumario: | This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation and accounting classification in the fair value hedge and cash flow hedge models. It was also verified the impact of taxes on the hedge effectiveness. |
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