Ay: Mayıs 2022

5 2 Introduction to hedge accounting

For fair value hedge accounting, entries for hedged items and hedging instruments are recorded. For cash flow hedge and net investment hedge, journal entries for effective and non-effective hedge portions are recorded separately. Apart from this, IFRS 9 introduced a more flexible and broader range of eligible hedging instruments and…
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How to Calculate Earnings Per Share Easily

Making a comparison of the P/E ratio within an industry group can be helpful, though in unexpected ways. Although it seems like a stock that costs more relative to its EPS when compared to peers might be “overvalued,” the opposite tends to be the rule. Earnings per share can be…
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How To Check Your Bank Account Balance

Her mortgage expertise was honed post-2008 crisis as she implemented the significant changes resulting from Dodd-Frank required regulations. Balancing a checking account—aka balancing a checkbook—probably isn’t on your list of fun activities. But keeping up with your spending and income is a must, and that’s exactly what balancing a checkbook…
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