Miejsce zabezpieczeń w systemie zarządzania ryzykiem finansowym oraz w rachunkowości instrumentów finansowych
Definition of hedging in the system of financial risk management and for the accounting of financial instruments

Summary/Abstract: The International Financial Reporting Standards (IFRS) and IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement in particular, includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting, but they lack a definition of hedging. In addition, there is no single clear definition of the term in the economic literature, not only in national but also in foreign sources. This defined the choice of the topic research and its importance.

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