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Vol 208
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The definition of hedge accounting points in international financial reporting standards

T. A. Tarabarinova1
D. A. Yakupova2
About authors
  • 1 — National Mineral Resources University (Mining University)
  • 2 — National Mineral Resources University (Mining University)
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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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