The definition of hedge accounting points in international financial reporting standards
About authors
- 1 — National Mineral Resources University (Mining University)
- 2 — 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).
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