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Учетная процедура при хеджировании финансовых схем с непроизводными инструментами в соответствии с МСФО // The Accounting Procedure for Hedging Financial Schemes with Non-derivative Instruments in Accordance with IFRS

Author

Listed:
  • A. Kuzmin Yu.

    (Financial University)

  • А. Кузьмин Ю.

    (Финансовый университет)

Abstract

In financial and economic activity, quite often there are situations when financial schemes using different assets are used for the purpose of obtaining economic profit. In this study, we develop a special accounting procedure for hedging under IFRS, in which special attention is paid to accounting algorithms in the interim revaluation of the components of the financial scheme, which is often presented in the activities of financial and banking institutions. The algorithms use various revaluation concepts adopted in IFRS, in particular the concepts of amortized cost and fair value. These algorithms are based on the proposed mathematical methods of evaluation of financial instruments of different genesis: credit financial resources, currency financial instruments and derivatives of forward type. At the same time, the proposed approaches and methods can also be used in the preparation of reporting separately for accounting purposes. В финансово-экономической деятельности достаточно часто появляются ситуации, когда с целью получения экономической прибыли применяются финансовые схемы с использованием разных активов. В данном исследовании произведена разработка специальной процедуры учета хеджирования в рамках МСФО, в которой особое внимание уделено учетным алгоритмам при промежуточной переоценке составляющих финансовой схемы, часто присутствующей в деятельности финансово-банковских институтов. Алгоритмы используют различные концепции переоценки, принятые в МСФО, в частности концепции амортизированной стоимости и справедливой стоимости. В основе данных алгоритмов лежат математические предложенные методы оценки финансовых инструментов различного генезиса: кредитных финансовых ресурсов, валютных финансовых инструментов и производных инструментов форвардного типа. Предложенные подходы и методы могут быть применены при составлении отчетности по раздельности для учетных целей.

Suggested Citation

  • A. Kuzmin Yu. & А. Кузьмин Ю., 2019. "Учетная процедура при хеджировании финансовых схем с непроизводными инструментами в соответствии с МСФО // The Accounting Procedure for Hedging Financial Schemes with Non-derivative Instruments in Acc," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(4), pages 53-60.
    • Handle: RePEc:scn:accntn:y:2019:i:4:p:53-60
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    References listed on IDEAS

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    1. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
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