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
Organizational and legal issues disposal and recycling of solid household waste
2014 Iu. A. Veselova
Branch approach to training of specialists in the field of the public and municipal administration for resource-extraction
2014 M. M. Khaikin
Model of formation market value vertically integrated oil company
2014 I. V. Burenina, A. K. Barieva, S. V. Ermish
Classification of the finite algebra concepts for the description of neural network elements
2014 I. V. Ivanova