Published 1999
| Version v1
Book
Accounting for derivative contracts in an energy environment
Description
This chapter reviews the latest developments in the accounting for derivative contracts in the energy environment, covering the US accounting and disclosure requirements and the Statement of Financial Accounting Standards (SFAS) 133 Accounting for Derivative Instruments and Hedging Activities, and the Emerging Issues Task Force Consensus (EITF) 98-10 accounting for energy trading and risk management activities. UK accounting and disclosure requirements and the international point of view are discussed. Three different types of hedges are described
Additional details
Publishing Information
- Publisher
- Risk Books
- Imprint Place
- London (United Kingdom)
- ISBN
- 1-899332-545
- Imprint Title
- Managing energy price risk
- Imprint Pagination
- 336 p.
- Journal Page Range
- p. 237-246
INIS
- Country of Publication
- United Kingdom
- Country of Input or Organization
- United Kingdom
- INIS RN
- 32007361
- Subject category
- S29: ENERGY PLANNING, POLICY AND ECONOMY;
- Descriptors DEI
- CONTRACTS; ENERGY ACCOUNTING; GLOBAL ASPECTS; MARKET; PRICES; RISK ASSESSMENT; TRADE; UNITED KINGDOM; USA
- Descriptors DEC
- ACCOUNTING; DEVELOPED COUNTRIES; ENERGY ANALYSIS; EUROPE; MANAGEMENT; NORTH AMERICA; WESTERN EUROPE