IAS-Based Accounting and the Hedging Efficiency

Konkova Yekaterina A. ()
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Konkova Yekaterina A.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 3, 87-96

Abstract: The article author examines the methodology of the hedge accounting. It is one of the complex practical aspects within IAS 39. She examines the assessment methodology used when the hedging efficiency is assessed. The methodology is to be used in order to develop a hedging efficiency test that can be introduced into the business practices.

Keywords: accounting criteria; hedging; hedging efficiency; efficiency assessment methodology; international standards (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100308:p:87-96

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