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Russian Practice of Applying Hedge Accounting
Учёт. Анализ. АудитCurrently there are no comprehensive empirical studies in the scientific literature regarding hedge accounting in non-financial organizations of the Russian Federation for the period from 2010 to 2021, which does not allow us to identify trends ...
P I. Pan’kov
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Issues of Hedge Accounting in IFRS in Consolidated financial Statement
Учёт. Анализ. Аудит, 2019 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
A. Yu. Kuzmin
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Hedge accounting under IFRS 9: an analysis of reforms
Audit Financiar, 2017 Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
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Revista Contabilidade & Finanças, 2016 This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry.
Silas Adolfo Potin +2 more
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Corporate Risk Management and Hedge Accounting [PDF]
SSRN Electronic Journal, 2009 Motivated by the debate about the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS), this study investigates the effect of hedge accounting under IFRS on corporate risk management. Using a sample of large UK non-financial firms from 2003 to 2008, we show that the implementation of the new standards ...
Panaretou, A. +2 more
openaire +2 more sources
Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [PDF]
فصلنامه بورس اوراق بهادار, 2021 Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to ...
razieh mahavarpour +2 more
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Determinantes da adoção do hedge accounting pelos bancos brasileiros
Revista Catarinense da Ciência Contábil, 2023 Este estudo teve por objetivo identificar os fatores determinantes da adoção do hedge accounting pelos bancos brasileiros que publicam demonstrações financeiras em IFRS.
José Alves Dantas +2 more
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Verwerken van financiële ‘hedge’-instrumenten in de jaarrekening [PDF]
MAB, 2003 Dit artikel gaat in op de verwerking van ‘hedge’- instrumenten in de jaarrekening bij de Midkap-ondernemingen. Ondernemingen worden geconfronteerd met de consequenties van de nieuwe regelgeving op het terrein van waardering van financiële ...
P. Smidt, D. M. Swagerman
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Hedge Accounting: International Financial Reporting Standards e Normas do Banco Central do Brasil
RACE: Revista de Administração, Contabilidade e Economia, 2020 Em 2008 foi anunciada a revisão do International Accounting Standard (IAS 39), segmentada em três etapas principais, a classificação e mensuração dos instrumentos financeiros, a introdução de uma nova metodologia para o cálculo de perda incorrida ...
Sérgio de Iudícibus +3 more
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