The article discusses situation of hedging of not available primary commodities in non-standard prices as a result of production activity that does not allow applying of special hedge accounting procedures under IFRS. Within the given context the author describes accounting procedure based on component-wise fair accumulated depreciation of forward type currency and commodity components.
Breslavtseva N.A., Karashchenko V.V., Proskurina V.A., Mar'ianova S.A. Uchet finansovykh instrumentov i investitsii v sootvetstvii s MSFO i PBU: metodologicheskie problemy i razlichiia [Financial instrument and investment accounting under IFRS and Russian Statutory Accounting: methodological problems and differences]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2014, no. 5, pp. 2–8.
Kuz’min A.Iu. Otsenka i uchet finansovykh instrumentov v sootvetstvii s MSFO [Assessment and accounting of financial instruments in accordance with IFRS]. Moscow, VShFM ANKh Publ., 2010.
Kuz’min A.Iu. Uchet khedzhirovaniia v sootvetstvii s MSFO: otsenka i otrazhenie tsenovykh i valiutnykh kursovykh raznits [Hedge accounting in accordance with IFRS: an evaluation and price recording and currency exchange differences]. Korporativnaia finansovaia otchetnost’. Mezhdunarodnye standarty – Corporate financial reporting. International standards, 2006, no. 3, pp. 74–91.
