Accounting for Derivative Financial Instruments and Hedging Activities
Bob Jensen at Trinity University

Links to my SFAS 133 and IAS 39 Glossary and Transcriptions of Experts
http://www.trinity.edu/rjensen/acct5341/speakers/133glosf.htm

The links to five cases (with answers) on hedging strategies and accounting under new rules for accounting for derivative financial instruments and hedging activities are as follows:

MarginWHEW Bank Case (interest rate profit hedging with 30 Eurodollar futures contracts)
http://www.trinity.edu/rjensen/acct5341/caseans/285case.htm

Margin OOPS Bank Case (interest rate profit hedging with 75 Eurodollar futures contracts)
http://www.trinity.edu/rjensen/acct5341/caseans/285case.htm
You can access the MarginOOPS Bank Case with buttons at the bottom of the screen.

CapIT Corporation Case (interest rate caps with Eurodollar interest rate put options taken from the Wall Street Journal)
http://www.trinity.edu/rjensen/acct5341/caseans/ccase.htm

FloorIT Bank Case (interest rate floors with Eurodollar interest rate call options taken from the Wall Street Journal)
http://www.trinity.edu/rjensen/acct5341/caseans/ccase.htm
You can access the FloorIT Bank Case with buttons at the bottom of the screen.

Mexcobre Case (a complex international hedging case involving a copper price swap)
http://www.trinity.edu/rjensen/acct5341/caseans/133sp.htm
You must contact me privately to download Mexcobre solutions.  My email address is rjensen@trinity.edu