hedge

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Related to hedging: hedging bets, Currency Hedging

hedge

noun caution, circumspection, course of prooection, equivocation, hesitancy, hesitation, instrumentality of protection, means of protection, method of protection, prevention against loss, prevention of downside, protection against loss, safeguard
Associated concepts: hedge laws, hedges encroaching on another, hedge against inflation, notice of appeal as hedge against loss, person's property

hedge

verb be careful, be cautious, border, bound, circle, circumscribe, compass, conceal, cover, delimit, delineate, demarcate, divide, dodge, edge, enclose, encompass, ensphere, evade, fence, flank, girdle, guard, hide, limit, mark off, outline, play safe, render safe, ring, safeguard, screen, shelter, shield, surround
See also: deceive, equivocate, evade, outbalance, parry, prevaricate, protection, shelter, tergiversate
References in periodicals archive ?
If a return does not reflect a hedging transaction adjustment on Schedule M-l, Reconciliation of Income (Loss) per Books With Income per Return, the taxpayer may not be using a correct accounting method.
The preamble to the proposed consolidated hedging regulations states that "[b]ecause a hedging transaction must reduce the taxpayer's own risk, the [final hedging] regulations do not apply where a taxpayer hedges the risk of another taxpayer, even if that other taxpayer is a related party.
Concurrently with the issuance of the regulations, the IRS issued a notice of proposed rulemaking (FI-34-94),(2) relating to the character and time for recognition of certain hedging transactions entered into by members of an affiliated group filing consolidated returns.
While all companies that use derivative and hedging strategies will have to work with the new standard, banks, insurance companies and utilities in particular will feel its effects.
Thus, there was no need for the IRS to consider whether the taxpayer's failure to identify the hedging transaction was "inadvertent" within the meaning of Regs.
Following on the heels of the Fannie Mae decision, Congress--in the Conference Report to the Omnibus Budget Reconciliation Act of 1993--directed the Treasury Department to study the tax treatment of hedging transactions and report its findings and recommendations to the congressional tax writing committees.
133, Accounting for Derivative Instruments and Hedging Activities, as amended [AC section D50] (hereinafter referred to as FASB Statement No.
This article examines when ordinary loss treatment will be allowed for hedging transactions, based on FNMA and the final regulations.
Keep in mind that economically prudent hedging transactions don't always qualify for the hedge accounting prescribed in SFAS 52.
133, Accounting for Derivative Instruments and Hedging Activities, FASB issued an amendment, Accounting for Certain Derivative Instruments and Certain Hedging Activities, to address those concerns.
1221-2 on the tax treatment of hedging transactions commonly encountered in business situations.
Controversial accounting procedures for hedging anticipated future exposures vividly demonstrate the rampant confusion.