Assessment of the effectiveness hedging: problems of accounting and analytical maintenance.
Journal Title: Економіка: реалії часу - Year 2015, Vol 1, Issue 17
Abstract
In the article reviewed and generalized the approaches to the definition of "efficiency", analyzed impact of the usage methods for assessing effectiveness of the hedge on the accounting of the hedging. Based on the research proposed to use the improved method of assessing of the effectiveness of the hedging. It provides a resolution of identified problems, which lies on not conformity of definition effectiveness of the hedge the total approach to effectiveness of the activities and undisclosed the cost of hedging during the time of the calculation of the studied parameters.
Authors and Affiliations
Oksana Oliynyk, Valentyna Ksendzuk
Keywords
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