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  2. Forward exchange rate - Wikipedia

    en.wikipedia.org/wiki/Forward_exchange_rate

    Accounting Treatment under the FRS 102. The FRS accounting procedure takes a different route of execution in treating the sale and the forward contract as two separate transactions According to section 30 of foreign currency translation, foreign exchange transaction should be recorded at the spot rate.

  3. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  4. Foreign exchange hedge - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_hedge

    Hedging is a way for a company to minimize or eliminate foreign exchange risk. Two common hedges are forward contracts and options. A forward contract will lock in an exchange rate today at which the currency transaction will occur at the future date. [2] An option sets an exchange rate at which the company may choose to exchange currencies.

  5. Forward contract - Wikipedia

    en.wikipedia.org/wiki/Forward_contract

    In finance, a forward contract, or simply a forward, is a non-standardized contract between two parties to buy or sell an asset at a specified future time at a price agreed on in the contract, making it a type of derivative instrument.

  6. Non-deliverable forward - Wikipedia

    en.wikipedia.org/wiki/Non-deliverable_forward

    In finance, a non-deliverable forward (NDF) is an outright forward or futures contract in which counterparties settle the difference between the contracted NDF price or rate and the prevailing spot price or rate on an agreed notional amount. It is used in various markets such as foreign exchange and commodities.

  7. Foreign exchange swap - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_swap

    In finance, a foreign exchange swap, forex swap, or FX swap is a simultaneous purchase and sale of identical amounts of one currency for another with two different value dates (normally spot to forward) [1] and may use foreign exchange derivatives. An FX swap allows sums of a certain currency to be used to fund charges designated in another ...

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