THE DEFINITION OF HEDGE ACCOUNTING POINTS IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

被引：0
|
作者：
Tarabarinova, T. A. [1 ]
Iakupova, D. A. [1 ]
机构：
[1] Min Univ, Natl Mineral Resources Univ, St Petersburg, Russia
来源：
JOURNAL OF MINING INSTITUTE | 2014年 / 208卷
关键词：
hedging; hedged item and hedged instrument; International Financial Reporting Standards;
D O I：
暂无
中图分类号：
TD [矿业工程];
学科分类号：
0819 ;
摘要：
Hedging is an integral part of the activities of oil and gas, mining and metallurgical companies. The article covers to problems of hedging according to International Financial Reporting Standard IFRS 6 "Financial instruments" : object of the hedge accounting (Hedged Item and Hedged Instrument), types of hedging relationships (Fair value hedge, Cash flow hedge, Hedge of a net investment in a foreign operation).
引用
收藏
页码：190 / 192
页数：3
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