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• 08:16, 21 March 2023 Lukegao1 talk contribs created page How to Account for Forward Contracts (创建页面，内容为“ Forward contracts are agreements between two parties to buy or sell an asset at a future date at an agreed-upon price. They are used to hedge against potential price fluctuations and manage risk. To account for forward contracts, follow these steps: 1. Initial recognition: When the forward contract is initially entered into, it should be recognized on the balance sheet as either an asset or a liability at its fair value. The fair value of the contract is th…”)