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Hedge Effectiveness
We wrote two articles that described the best statistical approach to meeting the requirement of showing that a hedge is "highly effective". One is thorough and detailed, “Alternative Approaches To Testing Hedge Effectiveness Under SFAS 133,” Accounting Horizons 16 (June 2002), 94 – 108.
The other is more of a how-to guide, “Testing Hedge Effectiveness Under SFAS 133,” The CPA Journal LXXIII No. 4 (April 2003) 40 – 47.
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