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
Method of identifying models of electronic equipment failure of automation control of dynamic systems
2014 A. A. Klavdiev, O. V. Afanasyeva
Optimization of work of mining complexes on the basis of calculation of material balance of technological process
2014 E. M. Pronin
Enhancement of efficiency of underground coal mining development of complexity mining-and-geological parameters
2014 A. A. Sidorenko, S. A. Sidorenko
The application of the least squares method for approximation of periodic processes at forecasts construction
2014 V. A. Chiruhin