The Accounting Procedure for Hedging Financial Schemes with Non-derivative Instruments in Accordance with IFRS

In financial and economic activity, quite often there are situations when financial schemes using different assets are used for the purpose of obtaining economic profit. In this study, we develop a special accounting procedure for hedging under IFRS, in which special attention is paid to accounting...

Ausführliche Beschreibung

Bibliografische Detailangaben

1. Verfasser:	A. Yu. Kuzmin
Format:	Artigo
Sprache:	Russo
Veröffentlicht:	Government of Russian Federation, Financial University 2019-09-01
Schriftenreihe:	Учёт. Анализ. Аудит
Schlagworte:	ifrs cash flow hedging revaluation currency financial instruments credit instruments forward
Online-Zugang:	https://accounting.fa.ru/jour/article/view/272
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