1. When is a derivative also an accounting hedge? When is it not also an accounting hedge? Can management manipulate earnings by its choice of whether to use hedge accounting? 2. Review the meaning of...

1. When is a derivative also an accounting hedge? When is it not also an accounting hedge? Can management manipulate earnings by its choice of whether to use hedge accounting?

2. Review the meaning of the terms and concepts listed above in Key Terms and Concepts.

May 26, 2022