This technical note discusses three types of currency risk: transaction exposure, translation exposure and economic impact. It looks at the nature of these risks and presents some techniques that companies can use to manage them. This note discuss the financial requirements of the accounting and reporting of FAS № 52 (in foreign currency), the currency markets of hedging strategies, as well as activities such as credit swaps and licensing agreements.
This Darden study. "Hide
on E. Richard Brownlee II, Brendt Wilson, Leslie Grayson, Robert M. Conroy Source: Darden School of Business 21 pages. Publication Date: June 1, 1990. Prod. #: UV0447-PDF-ENG
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