Problematyka pomiaru efektywności zabezpieczenia przed ryzykiem rynkowym w rachunkowości instrumentów pochodnych w świetle wprowadzenia MSSF 9
The Measurement of Hedge Effectiveness of Market Risk in Derivatives Accounting

Summary/Abstract: Efficiency is an subject of interest in miscellaneous areas of the social and technicalsciences. Hedge effectiveness in accounting theory is understood as a relative measure of determiningthe degree of mutual settlement of changes in the market value of the hedged instrument withchanges in the market value of the hedging instrument. Measuring the effectiveness of the hedge isone of the key issues of risk management. It aims to demonstrate that a derivative used to hedge thebalance sheet item or planned transaction actually meet (or meet) its role. This object is due to thefact that the accounting and, in particular, financial reporting, it is possible to hide a certain extentof the use of derivatives, which can be used for speculative purposes, not security. Intended use ofthe derivative is crucial for estimating the risks of investing in the shares of the entity. The processof measuring the effectiveness of became the subject of research in the sciences, econometrics, andin the sphere of regulation of hedge accounting. In the long in put in to force of the InternationalFinancial Reporting Standard 9 it seems discussion on its implications is relevant. The purpose ofthis article is to present the problems of measuring the effectiveness of the hedge accounting ofderivatives in the perspective of the introduction of IFRS 9 and the analysis of potential threats andopportunities resulting from this change, affecting the values of information financial statementsof the business.

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