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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| Format: | master thesis |
| Status: | Published version |
| Publication Date: | 2011 |
| Country: | Brasil |
| Institution: | Fundação Getulio Vargas (FGV) |
| Repository: | Repositório Institucional do FGV (FGV Repositório Digital) |
| Language: | Portuguese |
| OAI Identifier: | oai:repositorio.fgv.br:10438/13474 |
| Online Access: | https://hdl.handle.net/10438/13474 |
| Access Level: | Open access |
| Keyword: | Derivativos Contabilização Tributação Hedge accounting Economia Hedging (Finanças) - Contabilidade Derivativos (Finanças) |
| Summary: | 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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