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Industry WIKI

Digital assets and currencies

Understand assets, networks and trading mechanics with sources you can check.

Securities & exchanges

Hedge accounting

Hedge accounting is an accountancy practice, the aim of which is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account.

Securities & exchanges

Hedge relationship

The accounting term Hedge relationship relates to the treatment of an insurance contract for risk mitigation on an underlying asset, and the set of tests for the valuation of this insurer/insuree contract.

Finance

Product control

Product Control is a control and support function, responsible for ensuring accurate financial reporting for trading, lending and treasury desks.