100% de satisfacción garantizada Inmediatamente disponible después del pago Tanto en línea como en PDF No estas atado a nada
logo-home
Buscado previamente por ti
Buscado previamente por ti
logo
Solutions for Intermediate Accounting, 11th Edition by David Spiceland 29,43 €
Añadir al carrito
Navegar rápidamente a
Vista previa
  2.  
  3. Intermediate Accounting
  4.  
  5. Intermediate Accounting

Examen

Solutions for Intermediate Accounting, 11th Edition by David Spiceland

1 revisar
 4 veces vendidas
  • Grado
  • Intermediate Accounting
  • Institución
  • Intermediate Accounting

Complete Solution Manuals for Intermediate Accounting, 11th Edition 11e by David Spiceland, Mark Nelson, Wayne Thomas and Jennifer Winchel. ISBN-13: 4526 Full Chapter Solutions are included - End of chapters exercises and problems solutions. Section 1: The Role of Accounting as an Information...

[Mostrar más]

Vista previa 1 fuera de 2577  páginas

Información del documento

  • 18 de julio de 2023
  • 2577
  • 2022/2023
  • Examen
  • Preguntas y respuestas

Temas

  • intermediate
  • accounting
  • 11e
  • 11th
  • edition
  • spiceland
  • nelson
  • solutions
  • manual
  • solution guide
  • exercises answers
  • problems solutions

Escuela, estudio y materia

  • Intermediate Accounting
  • Intermediate Accounting

1  revisar

review-writer-avatar

Por: ttf421 • 10 meses hace

Vendedor

avatar-seller
StepsSol

Comentarios recibidos

Vista previa del contenido

Appendix A Derivatives

QUESTIONS FOR REVIEW OF KEY TOPICS
Question A–1
These instruments “derive” their values or contractually required cash flows from some
other security or index.

Question A–2
The FASB has taken the position that the income effects of the hedge instrument and
the income effects of the item being hedged should be recognized at the same time.

Question A–3
If interest rates change, the change in the debt’s fair value will be less than the change
in the swap’s fair value. The gain or loss on the $500,000 notional difference will not be
offset by a corresponding loss or gain on debt. Any increase or decrease in income
resulting from a hedging arrangement designated as a fair value hedge would be a result of
differences such as this. As long as the derivative instrument is considered “highly
effective” in offsetting the changes in fair value of the debt, then hedge accounting may be
used.

Question A–4
A futures contract is an agreement between a seller and a buyer that calls for the seller
to deliver a certain commodity (such as wheat, silver, or Treasury bond) at a specific
future date, at a predetermined price. Such contracts are actively traded on regulated
futures exchanges. When the contract involves a financial instrument, such as a Treasury
bill, commercial paper, or a CD, the contract is called a financial futures agreement.

Question A–5
An interest rate swap exchanges fixed interest payments for floating rate payments, or
vice versa, without exchanging the underlying notional amount. The interest expense then
reflects the rate(s) to which the interest has been swapped. If the interest rate swap is
designated as a fair value hedge, the interest expense also reflects offsetting gains and
losses on the fair value of the swap and the fair value of the hedged asset or liability.

Solutions Manual, Appendix A A–1
.

Los beneficios de comprar resúmenes en Stuvia estan en línea:

Garantiza la calidad de los comentarios

Garantiza la calidad de los comentarios

Compradores de Stuvia evaluaron más de 700.000 resúmenes. Así estas seguro que compras los mejores documentos!

Compra fácil y rápido

Compra fácil y rápido

Puedes pagar rápidamente y en una vez con iDeal, tarjeta de crédito o con tu crédito de Stuvia. Sin tener que hacerte miembro.

Enfócate en lo más importante

Enfócate en lo más importante

Tus compañeros escriben los resúmenes. Por eso tienes la seguridad que tienes un resumen actual y confiable. Así llegas a la conclusión rapidamente!

Preguntas frecuentes

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

100% de satisfacción garantizada: ¿Cómo funciona?

Nuestra garantía de satisfacción le asegura que siempre encontrará un documento de estudio a tu medida. Tu rellenas un formulario y nuestro equipo de atención al cliente se encarga del resto.

Who am I buying this summary from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller StepsSol. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy this summary for 29,43 €. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

45,681 summaries were sold in the last 30 days

Founded in 2010, the go-to place to buy summaries for 15 years now

Empieza a vender
29,43 €  4x  vendido
  • (1)
Añadir al carrito
Añadido