مقاله انگلیسی ابزار مالی برای تثبیت جریانهای نقدی آتی

اختصاصی از اس فایل مقاله انگلیسی ابزار مالی برای تثبیت جریانهای نقدی آتی دانلود با لینک مستقیم و پر سرعت .

Financial instruments to fix future cash flows

By the way, even when liabilities financing the business investments are subject to a floating rather than a fixed interest rate, a similar accounting issue may eventually emerge if the floating rate is converted to a fixed rate by means of an interest rate swap or other similar contracts. Swap contracts to pay fixed interest in exchange for receiving floating interest, are sometimes called “cash flow hedges”, since they hedge the risk of fluctuation of the interest payment against expected future operating revenue. Unlike hedges against changes in the market value, there are many complicated problems about the income recognition of changes in the market price 13).