Cash flow hedges using interest rate swaps: accounting under IFRS

The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning of hedge relationship as an instrument of red...

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Bibliographic Details
Main Author: V.S. Ambarchian
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2020-06-01
Series:Економіка, управління та адміністрування
Subjects:
Online Access:http://ema.ztu.edu.ua/article/view/207996/208179