Accounting for Derivative Financial Instruments and Hedging
Bob Jensen at Trinity University
Links to my SFAS 133 and IAS 39 Glossary and Transcriptions of Experts
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
Margin OOPS Bank Case (interest rate profit hedging with 75 Eurodollar futures
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)
FloorIT Bank Case (interest rate floors with Eurodollar interest rate call
options taken from the Wall Street Journal)
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
You must contact me privately to download Mexcobre solutions. My email address is firstname.lastname@example.org