Rizika v zajišťovacím účetnictví
| Title in English | Risks in hedge accounting |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | Zborník príspevkov z XI. ročníka medzinárodnej vedeckej konferencie Finance a riziko |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | hedge accounting; risk;profit and loss |
| Description | The essence of hedge accounting is the use of financial derivatives as instruments to ensure financial risks of the undertaking. Hedged item can be recognized asset or a liability, not recognized firm commitment, highly probable forecast transaction or net investment in foreign operation, for which there is a risk of changes in fair value or changes in future cash flows. There are three forms of hedging relationship and to ensure fair value and cash flow hedge of a net investment in foreign operations. Hedging instrument is a derivative or security risk in the event of currency non-derivative financial asset or non-derivative financial liability for presumed that the fair value or cash flows arising there from credited the change in fair value of the hedged item. |
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