Examlex
Explain the conflicting views regarding the media's influence on our political opinions.Which view do you find has the most merit and why?
Hedge Accounting
A method of accounting where entries for the ownership of a security and the opposing hedge are treated as one, to show a more accurate financial position.
Hedging Instrument
Any financial derivative or other contract used to offset the risk of changes in the value of an asset, liability, or future transaction.
Hedged Item
An asset, liability, firm commitment, or anticipated transaction identified by an entity to manage risks through hedging activities.
Cash Flow Hedge
A form of hedge accounting that aims to offset exposures to variability in cash flows, attributable to a particular risk associated with a recognized asset or liability.
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