7252569-MIdterm-1 (dragged) 57

7252569-MIdterm-1 (dragged) 57 - 14. Calculate the impact...

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Kieso, Weygandt, Warfield, Young, Wiecek Intermediate Accounting, Eighth Canadian Edition 16-2 11. Understand how derivatives are used in hedging. 12. Explain what hedge accounting is and identify the qualifying hedge criteria. 13. Explain the difference between a fair value and cash flow hedge.
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Unformatted text preview: 14. Calculate the impact on net income using hedge accounting for both types of hedges. 15. Account for stock appreciation rights plans. 16. Explain what performance-type plans are. 17. Understand the different fair value measurement options and models....
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This note was uploaded on 03/28/2012 for the course ACCTG ACC423 taught by Professor Smith during the Spring '10 term at University of Phoenix.

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