УПРАВЛЕНИЕ НА ФИНАНСОВИ РИСКОВЕ ЧРЕЗ ДЕРИВАТИВНИ ИНСТРУМЕНТИ
MANAGEMENT OF THE FINANCIAL RISKS WITH THE DERIVATIVE INSTRUMENTS

Summary/Abstract: The financial crisis did not expose specific weaknesses with hedge accounting in the same way as it is claimed for classification measurement and impairment. Instead the hedge accounting rules have long been regarded as complex and too rules based, giving rise to accounting information that is not always useful or a fair reflection of the risk management activity underlying it. As a result, the new IFRS 9 Financial Instruments develop a new approach to management risk and a model for hedge accounting that is more representative of the risk activities. The present paper aims to present the requirements of the new risk management approach and new hedge accounting according to the IFRS 9 Financial Instruments. The problem of risk management has been also considered.

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