Issues on Hedge Effectiveness Testing
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References listed on IDEAS
- Bunea-Bontaş, Cristina Aurora, 2009. "Basic Principles of Hedge Accounting," MPRA Paper 17072, University Library of Munich, Germany.
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Keywordshedge accounting; hedging effectiveness; hedging ineffectiveness; highly effective; effectiveness test;
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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