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International Accounting
Article . 2013
Data sources: CyberLeninka - Russian open access scientific library
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Учет хеджирования чистых инвестиций в зарубежную деятельность

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2013 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Учет хеджирования чистых инвестиций в зарубежную деятельность

Abstract

Эта статья посвящена одному из самых сложных вопросов учета хеджирования учету хеджирования чистых инвестиций в зарубежную деятельность, крайне скудно на сегодняшний день изложенному в Международном стандарте финансовой отчетности (МСФО) (IAS) 39 «Финансовые инструменты: признание и оценка». Вероятнее всего, раскрытие этого аспекта проблемы учета хеджирования Комитет по МСФО отложил до 2015 г. В рамках этой статьи мы попытались отразить сущность проблемы и свой взгляд на ее решение.

Keywords

ЧИСТЫЕ ИНВЕСТИЦИИ,ЗАРУБЕЖНАЯ ДЕЯТЕЛЬНОСТЬ,КАПИТАЛ И ФИНАНСОВОЕ ОБЯЗАТЕЛЬСТВО,СОВМЕСТНАЯ ОПЕРАЦИЯ,СОВМЕСТНОЕ ПРЕДПРИЯТИЕ,ФУНКЦИОНАЛЬНАЯ ВАЛЮТА,ВАЛЮТА ПРЕДСТАВЛЕНИЯ,КУРСОВАЯ РАЗНИЦА,ВАЛЮТНЫЙ РИСК

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze
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