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2371743728



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Aleksandra Sulik -Górecka

THE FINANCIAL STATEMENT CONSEQUENCES OF CURRENCY RISK HEDGING

Summary

In the first section of the paper the author has presented the issue of currency risk background the generał risk classification. Afterwards, the main instruments of hedging have been described, including derivatives. The currency risk hedges can cause disad-vantageous consequences in annual financial statements. In order to prevent such nega-tive influences of derivatives, the hedge accounting rules might be implemented. In the paper there have been presented key issues of hedge accounting, complying with the practical example of accounting record.

Translated by Aleksandra Sulik -Górecka



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