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Interest Rate Swaps: Accounting vs. Economics A

Interest Rate Swaps: Accounting vs. Economics A

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Interest Rate Swaps March/April 2007 www.cfapubs.org 17 different hedges. In the first case, the swap’s notional amount should match the principal of the debt being hedged, but companies that structure

  Economic, Rates, Interest, Accounting, Swaps, Interest rate swaps, Accounting vs

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