The definition of hedge accounting points in international financial reporting standards
About authors
- 1 — Ph.D. associate professor National Mineral Resources University (Mining University)
- 2 — student National Mineral Resources University (Mining University)
Abstract
Hedging is an integral part of the activities of oil and gas, mining and metallurgical companies. The article covers to problems of hedging according to International Financial Reporting Standard IFRS 6 «Financial instruments»: object of the hedge accounting (Hedged Item and Hedged Instrument), types of hedging relationships (Fair value hedge, Cash flow hedge, Hedge of a net investment in a foreign operation).
Funding:
None
References
- Alekseeva G.I. Accounting of hedging: present status and perspectives // Mezdunarodniy uchet. 2012. N 37.
Similar articles
Concept of an integraed economic assessment of natural resources (on the example of national park «Kurshskaya scythe»)
2014 I. Yu. Vasilevich
Systematization of investment projects risks within the framework of the concession agreements in the mining industry
2014 Ju. V. Liuebek