Product details

By continuing to use our site you consent to the use of cookies as described in our privacy policy unless you have disabled them.
You can change your cookie settings at any time but parts of our site will not function correctly without them.
Case
-
Reference no. UVA-F-0601
Published by: Darden Business Publishing
Originally published in: 1986
Version: 06.1990

Abstract

This technical note discusses the three types of foreign-exchange risk: transaction exposure, translation exposure, and economic exposure. It addresses the nature of those risks and presents some methods that companies might use to manage them. Included in this note are discussions of the financial accounting and reporting requirements of FAS No. 52 (Foreign Currency Translation), of foreign-exchange markets, of hedging strategies, and of such activities as loan swaps and licensing agreements.

About

Abstract

This technical note discusses the three types of foreign-exchange risk: transaction exposure, translation exposure, and economic exposure. It addresses the nature of those risks and presents some methods that companies might use to manage them. Included in this note are discussions of the financial accounting and reporting requirements of FAS No. 52 (Foreign Currency Translation), of foreign-exchange markets, of hedging strategies, and of such activities as loan swaps and licensing agreements.

Related