Wal-Marts Use of Interest Rate Swaps Case Solution

“The use of Wal-Mart Interest Rate Swaps” tells the use of interest rate swaps of Wal-Mart to cover the fair value of its fixed rate debt to changes in interest rates. This case provides students with a foundation for understanding the use and recognition of more complex derivatives are specific issues raised. (1) the impact on the financial statements of hedge accounting, (2) the reasons for the use of derivatives, including the potential role of accounting standards, and (3) the extent to which the financial statements and information management report are sufficiently informed about the risks associated with financial instruments.
by
Michael D. Kimbrough,
Michael Faulkender,
Nicole Thorne Jenkins,
Rachel Gordon
Source: Harvard Business School
22 pages.
Date Posted: January 17, 2008. Prod #: 108038-PDF-ENG
Case’s use of interest rate swaps Solution Wal-Mart

Wal-Marts Use of Interest Rate Swaps Case Solution
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