Issues of Hedge Accounting in IFRS in Consolidated financial Statement
In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that are consistent with the provisions of IFRS.Th...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-03-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/229 |