Main objective of this paper is to outline the use of derivative instruments for elimination of entity's risks with option of using so called hedge accounting. It uses international financial reporting standards (IFRS) as base, because it is the main "force" in this area nowadays and these standards are more or less used in national accounting standards as well. Core of this paper is identification of most used derivatives (types,frame,use) with a hint how to book them with application of hedge accounting. According to IFRS, there is also a need to test the effectiveness of the hedging using different methods. However, methods which should be used to test effectiveness of hedging are not specified so in the text you can find primary, most preferred methods with practical examples.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:77772 |
| Date | January 2010 |
| Creators | Klíma, Ondřej |
| Contributors | Zelenka, Vladimír, Vašek, Libor |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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