Καλημέρα. Με ρώτησαν, το βρήκα με το «κινδύνων» σε κάποιες σελίδες και σκέτο λογιστική αντιστάθμισης σε πολλές και ελπίζω να μην έχω κάνει γκάφα. Δεν υπάρχει στον Χρυσοβιτσιώτη.
hedge accounting = λογιστική αντιστάθμισης (κινδύνων)
- Thread starter nickel
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Σωστό είναι. Φυσικά ο κίνδυνος αντισταθμίζεται λόγω του είδους των κινητών αξιών και όχι λόγω της λογιστικής μεθόδου, αλλά αφού είναι ειδική μέθοδος για τέτοιους τίτλους (και όχι η συνήθης), νομίζω νόου πρόμπλεμ.
Hedging is the attempt to mitigate the impact of economic risks on an entity's performance. Many businesses will engage in hedging activity to limit economic risk. Hedge accounting modifies the usual accounting treatment of a hedging instrument and/or a hedged item, so as to recognise their offsetting changes in fair value or cash flows in profit or loss at the same time. Hedge accounting requires that a hedging instrument, normally a derivative, is designated as an offset to changes in the fair value or cash flows of a hedged item.
Hedging is the attempt to mitigate the impact of economic risks on an entity's performance. Many businesses will engage in hedging activity to limit economic risk. Hedge accounting modifies the usual accounting treatment of a hedging instrument and/or a hedged item, so as to recognise their offsetting changes in fair value or cash flows in profit or loss at the same time. Hedge accounting requires that a hedging instrument, normally a derivative, is designated as an offset to changes in the fair value or cash flows of a hedged item.