Problematyka pomiaru efektywności zabezpieczenia przed ryzykiem rynkowym w rachunkowości instrumentów pochodnych w świetle wprowadzenia MSSF 9
Efficiency is an subject of interest in miscellaneous areas of the social and technical sciences. Hedge effectiveness in accounting theory is understood as a relative measure of determi­ning the degree of mutual settlement of changes in the market value of the hedged instrument with changes...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2017-01-01
|
| Series: | Ekonomiczne Problemy Usług |
| Subjects: | |
| Online Access: | https://wnus.edu.pl/epu/pl/issue/472/article/7789/ |