Home  Journals  International Accounting  5(251) - 2013 February

Accounting of hedging of pure investments in foreign activity

Available online: 7 February 2013

Subject Heading: PROBLEMS OF ACCOUNT ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

This article focuses on one of the most difficult issues for hedge - hedge accounting of net investments in foreign operations are extremely meager, today set out in IFRS (IAS) 39. Most likely, the disclosure of this aspect of the issue of hedge accounting the IASB postponed to 2015. In the article the essence of the problem and his view of the solution are considered

Keywords: net investment, foreign capital operations and financial obligations, joint operation, joint venture, functional currency of presentation currency, exchange differences, foreign exchange risk

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

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