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Вопросы учета хеджирования в системе МСФО при консолидации отчетности // Issues of Hedge Accounting in IFRS in Consolidated financial Statement

Author

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  • A. Kuzmin Yu.

    (Financial University.)

  • А. Кузьмин Ю.

    (Финансовый университет.)

Abstract

In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that are consistent with the provisions of IFRS.There is a typical situation, characterized by the following components: internal hedging operations initiated by subsidiaries to the parent company create open positions with different parameters for the parent company; maternal unit of the company responsible for the management of financial risks at the general group level, in order to eliminate the negative consequences of the changes of conditions for the groups in the market, can hedge transactions by buying a single forward contract with significantly different from intra-group transactions parameters.The need to develop special procedures of joint financial hedging results, consistent with the provisions of certain IFRS standards has been proven in the article. Within the limits of tasks there have been designed and documented evaluation procedures for joint accounts for hedge accounting fair value and cash flow hedging contracts groups formed as a purely financial articles, and non-financial articles. With a view to the practical implementation of the evaluation procedures there have been proposed the methods of assessment of corresponding objects of accounting as well as the aspects of hedge effectiveness criteria have been investigated. Рассматривается ситуация, характеризующаяся следующими составляющими:– операции внутреннего хеджирования, инициированные дочерними компаниями, создают у материнской компании– открытые позиции с разными параметрами;– подразделение материнской компании, ответственное за управление финансовыми рисками на общегрупповом уровне, в целях элиминирования негативных последствий изменений рыночной конъюнктуры для группы, может хеджировать операции путем покупки на рынке единого форвардного контракта с существенно отличающимися от внутригрупповых операций параметрами.Доказана необходимость разработки специальных процедур совместного учета финансовых результатов хеджирования, согласующихся с положениями ряда стандартов МСФО. В рамках поставленных задач разработаны и описаны оценочно-учетные процедуры совместного учета хеджирования справедливой стоимости и денежных потоков сформированных групп контрактов при хеджировании как исключительно финансовых, так и нефинансовых статей. С целью практической реализации процедур предложены методы оценки соответствующих объектов бухгалтерского наблюдения, а также исследованы аспекты критеризации эффективности хеджирования в отчетности.

Suggested Citation

  • A. Kuzmin Yu. & А. Кузьмин Ю., 2019. "Вопросы учета хеджирования в системе МСФО при консолидации отчетности // Issues of Hedge Accounting in IFRS in Consolidated financial Statement," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(1), pages 40-49.
    • Handle: RePEc:scn:accntn:y:2019:i:1:p:40-49
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    References listed on IDEAS

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    1. Fargher, Neil & Zhang, John Ziyang, 2014. "Changes in the measurement of fair value: Implications for accounting earnings," Accounting forum, Elsevier, vol. 38(3), pages 184-199.
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