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Vol 208
Pages:
190-192
Download volume:
RUS
Article

The definition of hedge accounting points in international financial reporting standards

Authors:
T. A. Tarabarinova1
D. A. Iakupova2
About authors
  • 1 — Ph.D. associate professor National Mineral Resources University (Mining University)
  • 2 — student National Mineral Resources University (Mining University)
Date submitted:
2013-08-12
Date accepted:
2013-10-27
Date published:
2014-07-15

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).

Keywords:
hedging hedged item and hedged instrument International Financial Reporting Standards
Funding:

None

Go to volume 208

References

  1. Alekseeva G.I. Accounting of hedging: present status and perspectives // Mezdunarodniy uchet. 2012. N 37.

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