Theoretical Aspects of Hedge Accounting in Non-Financial Institutions: Problematic Field and Potential Effects
The paper contains the results of a study of problematic aspects and potential effects associated with the use of hedge accounting by non- financial institutions. The relevance of the study is because hedge accounting allows to ensure that income and expenses for the object and hedging instrument ma...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/483 |
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