IAAS-Based Hedge Accounting on the Russian Energy Market: the Specifics

Nikiforova N. () and Konkova E. ()
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Nikiforova N.: The Ministry of Finance of the Russian Federation
Konkova E.: The Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 1, 71-80

Abstract: The article author examines the issues related to the hedge accounting in the businesses that operate in the electric power industry during the period of crisis. These are the methodological issues. They arise when various hedge accounting patterns and tools are implemented in line with the IAAS.

Keywords: accounting models; hedge operations; optimal risk pattern analysis; impact of hedge accounting on the financial statements; international standards (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100108:p:71-80

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