Reference no: EM132933519
Question - Business Combination
Q1. What is a derivative instrument? give an example.
Q2. What are the Four Cornerstone pertaining to a derivative instrument?
Q3. Distinguish Hedge from Hedge Accounting.
Q4. What is a notional amount?
Q5. Define Hedging Instrument
Q6. What is the rationale for Hedge Accounting?
Q7. What are the criteria for Hedge Accounting?
Q8. What is a hedge item?
Q9. How to assess Hedge effectiveness?
Q10. What are the classification of hedging relationships? Explain each
Q11. Explain the Accounting for a Fair Value Hedge
Q12. Explain the Accounting for a Cash Flow Hedge
Q13. What is a foeign Currency Forward Contract?
Q14. Explain the Accounting for recoding forward contracts?
Q15. Advantages and Disadvantages of forward contracts?