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International Accounting
 

Accounting of hedging by forward contracts

Vol. 15, Iss. 30, AUGUST 2012

Available online: 9 August 2012

Subject Heading: Account problems

JEL Classification: 

Plotnikova O.V. PhD in Economics, Associate Professor of department "Accounting and Finance", the Balakovsky Institute of Economy and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

Accounting for hedging forward contracts is the simplest mechanism to hedge the fair value of assets, since it involves only two parties to the transaction - the buyer and seller and reflects the changes in both the fair value of the contract, and derivative - the currency of its component.

Keywords: forward contract deliverable contract settlement contract, forward foreign exchange, hedging and financial results

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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