Home  Journals  International Accounting  37(235) - 2012 October

Hedging account: present state and prospects

Available online: 10 October 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

For the purpose of financial risks reduction by the companies and the credit organizations hedging operations are used. In the article the models of the accounting of hedging operations, condition on the application of special rules of the accounting of the relations of hedging, and the forthcoming changes in their account are considered.

Keywords: financial instrument, risk, hedging, hedged article, hedge instrument, efficiency of hedging, hedging account, financial reporting, information disclosing.

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

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