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...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-09-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/272 |