?????????????? ????? ???????????? ?????????? ? ?????? ???????? ??????????? ????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ???????????? ?????????? ? ?????? ???????? ??????????? ????????
Accounting for hedging instruments in a crisis economic situation |
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| Creator |
????????????, ?.?.
Kuzminsk?y, ?.?. |
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| Subject |
????????? ???????????
?????????? ??????? ?????????? ???????? ?????????????? ????? ??????????? ???????? financial instruments hedging economic crisis situation accounting fair value |
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| Description |
?????????? ????????? ??????? ?????????? ?????????? ? ??????? ??????????????? ?????? ???? ?????????? ???????????? ? ?????? ?????????????? ?? ????????? ????????? ??????????? ????????. ????????? ??????? ???????????? ?????????? ???????????? ? ?????????? ? ??????????. ?????????????? ????????? ??????????? ?????????? ?????????? ????????? (????) ???? ??????????????? ?????? ?????????? ????????????, ??????????? ??? ??????????. ???????????? ?????????? ?????? ???????????? ?????????? ?? ???????????? ????????, ?? ??????? ?? ???????????? ??????? ?????????? ???????????? ? ??????? ????????? ??????????? ?????? ???? ?????????? ????????????? ?????????? ? ?????? ???????? ??????????? ???????? ? ??????. ????? ? ???????????? ???????? ???????? ??????????????? ?????? ?????????? ???????????? ????????? ????????? ?????? ????????? ???? ???????????? ? ?????? ?????????????? ?????????? ???????????? ?? ???? ?????????? ?????.
The article discusses actual questions of formation of information in the system of the accounting for the financial instruments in terms of instability and crisis character of economic processes. The directions the use of financial instruments ? speculation and hedging. Analyzed the position of IFRS for the accounting of the financial instruments intended for the hedging. Substantiated the importance of assessing of hedging instruments at the fair value that affects the management aspects of the company in adopting relevant decisions on management of economic activities in a crisis of the economic situation in the country. One of the priority directions of development of accounting of financial instruments is to create a new standard on accounting for financial instruments the functioning in conditions of financial crisis. |
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| Date |
2016-03-15T13:46:42Z
2016-03-15T13:46:42Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1978
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;1(71)
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| Publisher |
????
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