Hedge Accounting Continued: The Greeks

Journal
Author
Kasteren, B. van
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author provides an overview of the main theoretical and practical difficulties involved in tax accounting of non-standard financial instruments in hedging scenarios, focusing on the most recent developments in the Delta Hedging case.