Risk Management and Prevention for Financial Instruments Based International Standards of Financial Reporting IAS 32 and IAS 39

The objectives and policies of economic entities to control financial risks, including policy related to the coverage for each category of significant transactions provided, is the use of hedge accounting. With regard to financial instruments to determine the level of detail of information to provide on this is an opportunity for the exercise of judgments which take into account the relative importance of these instruments. In this article, the authors have proposed to highlight and to describe groups of financial instruments in categories adapted to the nature of the information provided, necessary to the company's management, taking into account factors such as characteristics of the instruments. The fact that they are counted or not. As well as the assessment required by the International Standards of Financial Reporting IAS 32 - Financial Instruments: information presented and presentation and IAS 39 - Financial Instruments: recognition and evaluation