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Foreign currency forward contract

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Foreign currency forward contract
Agreement that obligates its parties to exchange given quantities ofcurrencies at a prespecified exchange rate on a certain future date.


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However, for guidance on determining the fair value of a foreign currency forward contract, CPAs should look to Statement no.
The decision on derivatives by Bryan, Barry J. / Journal of Accountancy
9 million due largely to a fair value adjustment in respect of a foreign currency forward contract which is not accounted for as a hedge.
Shaw Communications Inc. Announces Fourth Quarter and Full Year ... by Business Wire
7 million due largely to a fair value adjustment in respect of a foreign currency forward contract which is not accounted for as a hedge.
Shaw Communications Inc. Announces Third Quarter Results and Initial ... by Business Wire
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