Hedge accounting com derivativos exóticos e tributação

Detalhes bibliográficos
Autor(a) principal: Julião, Márcio dos Santos
Data de Publicação: 2011
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: https://hdl.handle.net/10438/13474
Resumo: This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation and accounting classification in the fair value hedge and cash flow hedge models. It was also verified the impact of taxes on the hedge effectiveness.
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spelling Julião, Márcio dos SantosEscolas::EPGEFGVFerreira, Pedro Cavalcanti GomesMartins, Bruno SilvaGonçalves, Edson Daniel Lopes2015-03-04T12:58:59Z2015-03-04T12:58:59Z2011-05-31JULIÃO, Márcio dos Santos. Hedge accounting com derivativos exóticos e tributação. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2011.https://hdl.handle.net/10438/13474This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation and accounting classification in the fair value hedge and cash flow hedge models. It was also verified the impact of taxes on the hedge effectiveness.Esta pesquisa analisou a aplicação da metodologia de hedge accounting na contabilização de derivativos financeiros em conjunto com a operação objeto de proteção. Foi demonstrado o cálculo do valor justo por marcação a mercado, o teste de efetividade do hedge, a documentação e classificação contábil nos modelos de hedge de valor justo e hedge de fluxo de caixa. Foi verificado ainda o impacto da tributação na efetividade da operação de hedge.porTodo cuidado foi dispensado para respeitar os direitos autorais deste trabalho. Entretanto, caso esta obra aqui depositada seja protegida por direitos autorais externos a esta instituição, contamos com a compreensão do autor e solicitamos que o mesmo faça contato através do Fale Conosco para que possamos tomar as providências cabíveis.info:eu-repo/semantics/openAccessDerivativosContabilizaçãoTributaçãoHedge accountingEconomiaHedging (Finanças) - ContabilidadeDerivativos (Finanças)Hedge accounting com derivativos exóticos e tributaçãoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVLICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/24a6f8f1-c254-47e7-8180-aef70d9d4b00/downloaddfb340242cced38a6cca06c627998fa1MD52ORIGINALMárcio Julião - Versão Final.pdfMárcio Julião - Versão 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dc.title.por.fl_str_mv Hedge accounting com derivativos exóticos e tributação
title Hedge accounting com derivativos exóticos e tributação
spellingShingle Hedge accounting com derivativos exóticos e tributação
Julião, Márcio dos Santos
Derivativos
Contabilização
Tributação
Hedge accounting
Economia
Hedging (Finanças) - Contabilidade
Derivativos (Finanças)
title_short Hedge accounting com derivativos exóticos e tributação
title_full Hedge accounting com derivativos exóticos e tributação
title_fullStr Hedge accounting com derivativos exóticos e tributação
title_full_unstemmed Hedge accounting com derivativos exóticos e tributação
title_sort Hedge accounting com derivativos exóticos e tributação
author Julião, Márcio dos Santos
author_facet Julião, Márcio dos Santos
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EPGE
dc.contributor.affiliation.none.fl_str_mv FGV
dc.contributor.member.none.fl_str_mv Ferreira, Pedro Cavalcanti Gomes
Martins, Bruno Silva
dc.contributor.author.fl_str_mv Julião, Márcio dos Santos
dc.contributor.advisor1.fl_str_mv Gonçalves, Edson Daniel Lopes
contributor_str_mv Gonçalves, Edson Daniel Lopes
dc.subject.por.fl_str_mv Derivativos
Contabilização
Tributação
topic Derivativos
Contabilização
Tributação
Hedge accounting
Economia
Hedging (Finanças) - Contabilidade
Derivativos (Finanças)
dc.subject.eng.fl_str_mv Hedge accounting
dc.subject.area.por.fl_str_mv Economia
dc.subject.bibliodata.por.fl_str_mv Hedging (Finanças) - Contabilidade
Derivativos (Finanças)
description This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation and accounting classification in the fair value hedge and cash flow hedge models. It was also verified the impact of taxes on the hedge effectiveness.
publishDate 2011
dc.date.issued.fl_str_mv 2011-05-31
dc.date.accessioned.fl_str_mv 2015-03-04T12:58:59Z
dc.date.available.fl_str_mv 2015-03-04T12:58:59Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv JULIÃO, Márcio dos Santos. Hedge accounting com derivativos exóticos e tributação. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2011.
dc.identifier.uri.fl_str_mv https://hdl.handle.net/10438/13474
identifier_str_mv JULIÃO, Márcio dos Santos. Hedge accounting com derivativos exóticos e tributação. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2011.
url https://hdl.handle.net/10438/13474
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