When is a derivative also an accounting hedge? When is it not also an accounting hedge? Can

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When is a derivative also an accounting hedge? When is it not also an accounting hedge? Can management manipulate earnings by its choice of whether to use hedge accounting?

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Financial Accounting an introduction to concepts, methods and uses

ISBN: 978-0324789003

13th Edition

Authors: Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Jennifer Francis

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