Free CPA Exam Lecture - FAR: Cash Flow Hedges: Pam Smith of Northern Illinois University returns for another informative, in-depth lecture for CPA candidates preparing for the FAR section.This lesson covers the accounting for a cash flow hedge. As the name of the use implies, the purpose of this hedge is to reduce the variability related to uncertain future cash flows. This lesson defines cash flow hedges, the requirements that must be met in order for cash flow hedge accounting, and the accounting for the derivative and related hedged item.
Via https://www.youtube.com/watch?v=4craBrLWbWw | Amazon | Google
Keywords: derivatives, farposts, farvideos, hedges