Hedge Accounting and Impact on the Financial Market

Doan Van Dinh; Guangming Gong

doi:doi:10.11648/j.jfa.20130101.11

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Hedge Accounting and Impact on the Financial Market

Doan Van Dinh, Guangming Gong

Published in Journal of Finance and Accounting (Volume 1, Issue 1)

Published: 2 May 2013

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Abstract

As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to minimize the financial risks of the entities and bankrupt entities as well as their impacts on financial markets through decisions of investors and managers because their decisions are based on analysis results of financial statements. A country's accounting policy has not applied the derivative financial instruments for financial hedging, leading to affect that country’s economy or not? Especially, the financial markets of Vietnam or countries with similar economies have not also applied the hedge accounting to their hedge activities. The article uses the accounting theories of international accounting standards and Generally Accepted Accounting Principles in the United States and applies the methods of data analysis in the financial statements to show the results of hedge accounting that are concerned with bankruptcy, financial risks and economy decline.

Published in	Journal of Finance and Accounting (Volume 1, Issue 1)
DOI	10.11648/j.jfa.20130101.11
Page(s)	1-18
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2013. Published by Science Publishing Group

Keywords

Fair Value; Derivative Financial Instruments, Hedge Accounting, Vietnamese Financial Market

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APA Style

Doan Van Dinh, Guangming Gong. (2013). Hedge Accounting and Impact on the Financial Market. Journal of Finance and Accounting, 1(1), 1-18. https://doi.org/10.11648/j.jfa.20130101.11

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ACS Style

Doan Van Dinh; Guangming Gong. Hedge Accounting and Impact on the Financial Market. J. Finance Account. 2013, 1(1), 1-18. doi: 10.11648/j.jfa.20130101.11

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AMA Style

Doan Van Dinh, Guangming Gong. Hedge Accounting and Impact on the Financial Market. J Finance Account. 2013;1(1):1-18. doi: 10.11648/j.jfa.20130101.11

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@article{10.11648/j.jfa.20130101.11,
  author = {Doan Van Dinh and Guangming Gong},
  title = {Hedge Accounting and Impact on the Financial Market},
  journal = {Journal of Finance and Accounting},
  volume = {1},
  number = {1},
  pages = {1-18},
  doi = {10.11648/j.jfa.20130101.11},
  url = {https://doi.org/10.11648/j.jfa.20130101.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20130101.11},
  abstract = {As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to minimize the financial risks of the entities and bankrupt entities as well as their impacts on financial markets through decisions of investors and managers because their decisions are based on analysis results of financial statements. A country's accounting policy has not applied the derivative financial instruments for financial hedging, leading to affect that country’s economy or not? Especially, the financial markets of Vietnam or countries with similar economies have not also applied the hedge accounting to their hedge activities. The article uses the accounting theories of international accounting standards and Generally Accepted Accounting Principles in the United States and applies the methods of data analysis in the financial statements to show the results of hedge accounting that are concerned with bankruptcy, financial risks and economy decline.},
 year = {2013}
}

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TY  - JOUR
T1  - Hedge Accounting and Impact on the Financial Market
AU  - Doan Van Dinh
AU  - Guangming Gong
Y1  - 2013/05/02
PY  - 2013
N1  - https://doi.org/10.11648/j.jfa.20130101.11
DO  - 10.11648/j.jfa.20130101.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 1
EP  - 18
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20130101.11
AB  - As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to minimize the financial risks of the entities and bankrupt entities as well as their impacts on financial markets through decisions of investors and managers because their decisions are based on analysis results of financial statements. A country's accounting policy has not applied the derivative financial instruments for financial hedging, leading to affect that country’s economy or not? Especially, the financial markets of Vietnam or countries with similar economies have not also applied the hedge accounting to their hedge activities. The article uses the accounting theories of international accounting standards and Generally Accepted Accounting Principles in the United States and applies the methods of data analysis in the financial statements to show the results of hedge accounting that are concerned with bankruptcy, financial risks and economy decline.
VL  - 1
IS  - 1
ER  -

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Author Information

Doan Van Dinh

Economics And Business, Hunan University, Hunan University and Faculty of Finance & Banking, Ho Chi Minh City University of Industry, Vietnam
Guangming Gong

Business School Hunan University, Changsha, Hunan, China

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APA Style

Doan Van Dinh, Guangming Gong. (2013). Hedge Accounting and Impact on the Financial Market. Journal of Finance and Accounting, 1(1), 1-18. https://doi.org/10.11648/j.jfa.20130101.11

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ACS Style

Doan Van Dinh; Guangming Gong. Hedge Accounting and Impact on the Financial Market. J. Finance Account. 2013, 1(1), 1-18. doi: 10.11648/j.jfa.20130101.11

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AMA Style

Doan Van Dinh, Guangming Gong. Hedge Accounting and Impact on the Financial Market. J Finance Account. 2013;1(1):1-18. doi: 10.11648/j.jfa.20130101.11

Copy | Download

@article{10.11648/j.jfa.20130101.11,
  author = {Doan Van Dinh and Guangming Gong},
  title = {Hedge Accounting and Impact on the Financial Market},
  journal = {Journal of Finance and Accounting},
  volume = {1},
  number = {1},
  pages = {1-18},
  doi = {10.11648/j.jfa.20130101.11},
  url = {https://doi.org/10.11648/j.jfa.20130101.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20130101.11},
  abstract = {As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to minimize the financial risks of the entities and bankrupt entities as well as their impacts on financial markets through decisions of investors and managers because their decisions are based on analysis results of financial statements. A country's accounting policy has not applied the derivative financial instruments for financial hedging, leading to affect that country’s economy or not? Especially, the financial markets of Vietnam or countries with similar economies have not also applied the hedge accounting to their hedge activities. The article uses the accounting theories of international accounting standards and Generally Accepted Accounting Principles in the United States and applies the methods of data analysis in the financial statements to show the results of hedge accounting that are concerned with bankruptcy, financial risks and economy decline.},
 year = {2013}
}

Copy | Download

TY  - JOUR
T1  - Hedge Accounting and Impact on the Financial Market
AU  - Doan Van Dinh
AU  - Guangming Gong
Y1  - 2013/05/02
PY  - 2013
N1  - https://doi.org/10.11648/j.jfa.20130101.11
DO  - 10.11648/j.jfa.20130101.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 1
EP  - 18
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20130101.11
AB  - As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to minimize the financial risks of the entities and bankrupt entities as well as their impacts on financial markets through decisions of investors and managers because their decisions are based on analysis results of financial statements. A country's accounting policy has not applied the derivative financial instruments for financial hedging, leading to affect that country’s economy or not? Especially, the financial markets of Vietnam or countries with similar economies have not also applied the hedge accounting to their hedge activities. The article uses the accounting theories of international accounting standards and Generally Accepted Accounting Principles in the United States and applies the methods of data analysis in the financial statements to show the results of hedge accounting that are concerned with bankruptcy, financial risks and economy decline.
VL  - 1
IS  - 1
ER  -

Copy | Download