Hedge accounting under IAS 39 and IFRS 9 - A critical comparison - Research Proposal Example

Extract of sample
Hedge accounting under IAS 39 and IFRS 9 - A critical comparison

The second section reviews the literature related to IAS 39 and IFRS 9 as financial instruments used in hedge accounting. The next section outlines the methodology used in this study, including a conceptual framework of research variables, data sources, data collection and data analysis methods. The last section of this study discusses the ethical issues ethical issues arising from the proposed research and techniques to address these issues. Introduction Hedge accounting is a technique utilized in accounting where entries for the rights of a security and the opposing hedge are treated simultaneously. Hedge accounting endeavors to ease the volatility generated by the repetitive adjustment of the value of a financial instrument. This reduced volatility is done by combining the hedge and the instrument as one entry, which balances the opposing movements (GUPTA, 2008). IAS 39 Financial Instruments: Recognition and Measurement are a global accounting standard for financial instruments released by the International Accounting Standards Board (IASB) which summarizes the requirements for the recognition and measurement of financial liabilities, financial assets, and some contracts to buy or sell non-financial items. ...Show more

Summary

Hedge Accounting Under IAS 39 and IFRS 9- A Critical Comparison Name Tutor Institution Subject Code Hedge Accounting Under IAS 39 and IFRS 9- A Critical Comparison Abstract This study aims to provide a comprehensive comparison of two main financial instruments used in hedge accounting…
Author : tyrique44
Hedge accounting under IAS 39 and IFRS 9 - A critical comparison essay example
Read Text Preview
Save Your Time for More Important Things
Let us write or edit the research proposal on your topic
"Hedge accounting under IAS 39 and IFRS 9 - A critical comparison"
with a personal 20% discount.
Grab the best paper

Related Essays

Obesity amon Hispanics under SGA medication
That this association has been quite intriguing fro nurses emanates from the studies that have been conducted with quite a number of study reports indicating a connection between obesity and antipsychotic medication. The suggested association has particularly been linked with metabolic effects that result in weight gain, obesity, and other cardiovascular complications, which often turn out to be fatal.
20 pages (5000 words) Research Proposal
9/11 events
I will attempt to prove here that the real culprits behind this attack may not be necessarily Islamic terrorist group rather it could be the American extremist who play the whole game to blame Islamic population. In an attempt to understand the real reason for the attack on twin tower, I have researched enough to justify myself that the Al Qaeda is not fully behind this terrorizing attack.
6 pages (1500 words) Research Proposal
Financial And Accounting Challenges Faced By Businesses From Emerging Markets In Meeting International Accounting Standards. Companies In Azerbaijan
Financial And Accounting Challenges Faced By Businesses From Emerging Markets In Meeting International Accounting Standards: With Special Reference To Companies In Azerbaijan. In the year 2005 it was observed that companies in many countries started adopting International Financial Reporting Standard (IFRS).
9 pages (2250 words) Research Proposal
Business Finance Accounting
The investment analysis consists of evaluation of the profitability of a chosen company of the industry. The feasibility of investing to the industry and the returns of the outlay to the prospect investors will be carefully analyzed; the valuation of its stocks, the policy on dividends and the equity of the shareholders.
4 pages (1000 words) Research Proposal
Financial accounting Research Proposal
The framework for the preparation and presentation of financial statements is ultimately used for corporate reporting. Therefore, it's important for the financial statements to contain useful information, comply with the international accounting standards and to meet the common need of its users.
11 pages (2750 words) Research Proposal
Financial Performance Comparison
With only a limited fund to invest, a prospective investor should utilize financial tools which will help him or her to compare the profitability of investing in between or among different alternatives. This report will consider the case of an investor contemplating invest either in Astrazeneca Plc (Astrazeneca) or GlaxoSmithKline Plc (GSK).
8 pages (2000 words) Research Proposal
A good accounting practice is vital to a companys success
Precisely it is the accounting or recording of how money comes and how money goes and how much money is saved. Without this accounting of transactions no endeavor and no business will survive to flourish.
10 pages (2500 words) Research Proposal
Accounting Recognition of Sales Revenue
The accounting treatments have been considered both from the point of view of US GAAP and IFRS (International Financial Reporting Standards) also known as IAS; and at every stage of the accounting recognition of such sales, the issues have also been considered from the practical approach adopted by a certain corporation.
5 pages (1250 words) Research Proposal
A Good Accounting practise is Vital to a Company's Success
Precisely it is the accounting or recording of how money comes and how money goes and how much money is saved. Without this accounting of transactions no endeavor and no business will survive to flourish. The main
9 pages (2250 words) Research Proposal
Accounting - Dissertation Proposal - Corporate Social Responsibility; Growth of CSR Reporting in Compliance with IFRS, Case of Kuwait
The literature that exists that is associated with corporate social responsibility views reporting as an essential attribute of societal accountability2 and there for is at the centre of focus from
5 pages (1250 words) Research Proposal
Get a custom paper written
by a pro under your requirements!
Win a special DISCOUNT!
Put in your e-mail and click the button with your lucky finger
Your email
YOUR PRIZE:
Apply my DISCOUNT