Хеджирование валютных рисков предприятия для обеспечения комплексной безопасности бизнеса

Abstract

In the modern economy is the relevance of the correct setting of the system hedging the currency risk is large, as it has a significant impact on the financial position of the companies. Depending on the selected hedging standards (IAS or US GAAP) is formed by the economic activities of the enterprise that has practical and scientific significance. This paper analyzes the practical aspects of hedging currency risks. Features of the application of different standards and hedging instruments, the need for their use in Russia are considered. Conclusions are made.

Рассмотрены особенности применения различных стандартов и инструментов хеджирования, необходимость их применения в России.