Earnings volatility can be a significant source of concern for a company, putting pressure on its capital base and share price. Prudent management of the company’s exposure to different risks typically involves hedging solutions. Hedging is important for corporate risk management, involving...

The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used...

Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro-hedge is the most appropriate approach given the...

Nous avons essayé à travers ce travail de vérifier dans le cadre du modèle de la juste valeur, la compatibilité de la comptabilité de couverture préconisée par la norme IAS 39 aux objectifs de la réglementation prudentielle sur les fonds propres bancaires. Nos conclusions soutiennent...

Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro-hedge is the most appropriate approach given the...

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...

Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap...

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A simulation exercise is performed on how various...