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International Accounting

44(242) - 2012 November

Methodology of cash flow hedge accounting

Vol. 15, Iss. 44, NOVEMBER 2012

Available online: 27 November 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

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Plotnikov V.S. Doctor of Economics, Professor of "Accounting and Finance", Deputy Director for Academic Affairs and Research, the Balakovo Institute of Economics and Business (branch) of the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

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

Cash flow hedge accounting - it is a complex mechanism of the financial market, minimizes the loss of funds and actual financial results of the participants of market relations. The methodology of cash flow hedge accounting requires the use of a new concept in accounting - "economic profit" and revisions to accounting policies relating to market component of the value of assets and liabilities. These and other questions to get to the essence of the problems discussed are considered in this article.

Keywords: cash flow, concept of economic profit, cash flow hedges, accounting principles, object, subject and method of hedge accounting

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

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