Home  Journals  Financial Analytics: Science and Experience  26(116) - 2012 July

Methods of an assessment of hedging efficiency on basis of the SFAS 133 standard

Available online: 9 July 2012

Subject Heading: Investment policy

JEL Classification: 

The urgency of research is caused by introduction in the Russian investment funds of the SFAS 133 standard which represents the standard of accounting to system of standards of financial statements of GAAP. Methods of an assessment of efficiency according to the SFAS 133 standard are already applied to an assessment of efficiency of an allocation of assets by many companies.

Keywords: hedging, investment fund, SFAS 133, efficiency, reporting

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ISSN 2311-8768 (Online)
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