Template-Type: ReDIF-Article 1.0
Author-Name: Nikiforova N.
Author-Email: oomka-nna@inbox.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Author-Name: Konkova E.
Author-Email: kea@aviaudit.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Title: IAAS-Based Hedge Accounting on the Russian Energy Market: the Specifics
Abstract: The article author examines the issues related to the hedge accounting in the businesses that operate in the electric power industry during the period of crisis. These are the methodological issues. They arise when various hedge accounting patterns and tools are implemented in line with the IAAS.
Classification-JEL:
Keywords: accounting models, hedge operations, optimal risk pattern analysis, impact of hedge accounting on the financial statements, international standards
Journal: Finansovyj žhurnal — Financial Journal
Pages: 71-80
Issue: 1
Year: 2010
Month: January
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2010/1/statii/100108.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:100108:p:71-80