TOFA 2012

NIFO hedging under TOFA - Practical considerations

Source: National

Published Date: 15 Feb 2012

 

This presentation covers:

  • hedging policy/objective
  • importance of hedging
  • current status of TOFA hedging
  • NIFO hedging in the EM
  • the HFA and HFA gains/losses
  • the hedged item and NIFO
  • NIFO hedges and the TOFA transitional election
  • what if the TOFA hedging method does not apply?

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Author(s)

Individual Session

NIFO hedging under TOFA - Practical considerations

Author(s): Kane Nicholson

Details

  • Published By: Kane Nicholson
  • Published On:15 Feb 2012
  • Took place at:Hyatt Regency, Coolum

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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TOFA 2012

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