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Hedging

Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward contracts, options, or futures to protect against risks such as currency, interest rate, or commodity price changes. Proper hedge accounting ensures fair value and transparency in financial statements.

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Human Resource Accounting

Human resource accounting measures and reports the value of employees as organizational assets. It involves quantifying costs related to recruitment,…

Hybrid Security

A hybrid security combines features of both debt and equity instruments, such as convertible bonds or preference shares. It offers…

Horizontal Analysis

Horizontal analysis compares financial data over multiple accounting periods to identify trends and growth patterns. It helps analysts and management…