| Autor: Aleksandra Sulik-Górecka | 667 |
Strony: 667-678
pełen tekst
THE FINANCIAL STATEMENT CONSEQUENCES OF CURRENCY RISK HEDGING
Summary
In the first section of the paper the author has presented the issue of currency risk background the general risk classification. Afterwards, the main instruments of hedging have been described, including derivatives. The currency risk hedges can cause disadvantageous consequences in annual financial statements. In order to prevent such negative influences of derivatives, the hedge accounting rules might be implemented. In the paper there have been presented key issues of hedge accounting, complying with the practical example of accounting record.
pełen tekstTHE FINANCIAL STATEMENT CONSEQUENCES OF CURRENCY RISK HEDGING
Summary
In the first section of the paper the author has presented the issue of currency risk background the general risk classification. Afterwards, the main instruments of hedging have been described, including derivatives. The currency risk hedges can cause disadvantageous consequences in annual financial statements. In order to prevent such negative influences of derivatives, the hedge accounting rules might be implemented. In the paper there have been presented key issues of hedge accounting, complying with the practical example of accounting record.