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
Conditions for the formation of networks in oil and gas complex for associated petroleum gas integrated use
2014 V. P. Skobelina, I. S. Andrievska
Principles of waste management in the mining industry under the division of property rights to mineral resource
2014 M. A. Nevskaia
The choice of data relations storing in informational systems
2014 M. V. Kopeikin, V. V. Spiridonov, E. O. Shumova