Home  Journals  International Accounting  30(180) - 2011 August

Hedge accounting review

Available online: 23 August 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In competitive business-environment the company's activities is being exposed to various risks. The attempts to reduce the effect of these risks lead to the development of concepts and practice of financial risk management, that initiates new methods of risk management with the use of different financial instruments. In aggregate with the considerable volatility at financial markets this situation causes the increase in the need of information about the impact of financial risks on the company's activities. The present work deals with the issue of review the hedge accounting requirements within the current project of International Accounting Standards Board for improving the IAS 39 «Financial Instruments: Recognition and Measurement».

Keywords: hedging, financial instruments, risk management, hedge effectiveness, hedge accounting

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

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