Key points to consider during the implementation of the effectiveness testing for a variable-to-variable interest rate swap hedging relationship
This article analyzes the hedge accounting of fair value hedge on a variable-tovariable swap. Following the effectiveness valuation procedure established in Bulletin C-10 “Derivative Financial Instruments and Hedge Activities” under Mexican GAAP will generate distorted effectiveness outcome even tho...
| Autores principales: | , , |
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| Formato: | Artículo |
| Lenguaje: | spa |
| Publicado: |
Facultad de Contaduría Pública y Administración
2009
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| Materias: | |
| Acceso en línea: | https://revistainnovaciones.uanl.mx/index.php/revin/article/view/233 |