Fair value hedges with swaps: accounting practice under IFRS
The paper reveals the accounting treatment for hedging against the interest rate risk and the foreign exchange rate risk arising from operations with financial instruments of banks using interest and currency swaps. The economic essence of hedging transactions, the concept and mechanism for the im...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2019-12-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/192703/193161 |