Home  Journals  International Accounting  2(152) - 2011 January

Assessment of currency position for determination of financial stability

Available online: 20 January 2011

Subject Heading: Account problems

JEL Classification: 

The assessment and management of the assets, expressed in foreign currency, obtain importance under conditions of active international trade. This article provides an indicator of currency position, which is proposed to use in analysis of company’s financial solvency. It is concluded that the financial statements must provide information about currency position, which may help the users of statements in making economic decisions.

Keywords: currency position, foreign currency, exchange rate, currency risk, hedging

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

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