Cash flow hedges using interest rate swaps: accounting under IFRS
The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning of hedge relationship as an instrument of red...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2020-06-01
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| Series: | Економіка, управління та адміністрування |
| Subjects: | |
| Online Access: | http://ema.ztu.edu.ua/article/view/207996/208179 |