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Wycena w warunkach rachunkowości zabezpieczeń
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Title: Wycena w warunkach rachunkowości zabezpieczeń

Title in english:

Valuation in Hedge Accounting Conditions

Creator:

Iwuć, Katarzyna

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1158, s. 212-221

Abstrakt:

Every company which operates in a risk environment and uses hedging for risk elimination purposes has the opportunity to apply special accounting rules called hedge accounting. Decision: to use or not to use hedge accounting is important because of its influence on the financial statement. Hedge accounting provides a lot of deviation from the general accounting approach, one of them is special valuation of the hedged position and hedging instrument. While using hedge accounting the companies have the opportunity to override the standard accounting rules which oblige them to valuate certain position at historical cost. This special rules which are distinctive only for a hedge accounting help to avoid much of the volatility in the financial statement which would occur when the derivative and hedge position were recognized as required by normal accounting principles. The article describes how hedge accounting changes the picture of hedging in the financial statement.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2007

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:140555

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2007; nr 1158 ; Standaryzacja rachunkowości i rewizji finansowej

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Exlibris

Object collections:

Last modified:

Nov 17, 2025

In our library since:

Oct 4, 2025

Number of object content hits:

10

All available object's versions:

https://dbc.wroc.pl/publication/179423

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Wycena w warunkach rachunkowości zabezpieczeń Nov 17, 2025
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Contact details

Address

Wrocław University of Science and Technology (Coordinator)
Library of Wrocław University of Science and Technology
Wybrzeże Wyspiańskiego 27
50-370 Wrocław, Poland

Phone

(+48) 71-320-38-30
(+48) 71-320-47-50

E-Mail

bc@pwr.edu.pl

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