Summary Of Changes In Derivative Accounting Essay Preview: Summary Of Changes In Derivative Accounting Report this essay Statement 133 provides guidance for accounting for derivatives and hedging securities. The statement has created some implementation errors when financial statements are adjusted to comply with it. It has been argued that the statement needs to be revised.
Liquidity Ratio Tables Liquidity RATIO TABLESCurrent ratio[pic 1]LufthansaRatios2011201320140.970.880.75Current assetPeriodFigures2010 to 2011Decr of securities 4383 to 3111Decr of cash and cash equivalent 1097 to 8872013 to 2014Decr of securities 3146 to 1785Decr of cash and cash equivalent 1522 to 9532010À20111035794542012à201497608247Current liabilitiesPeriodFigures2010 to 2011Decr of effective tax obligation 237 to 71Decr of derivative financial instruments 103 to.
