Hedging of currency risks in the conditions of devaluation on IFRS

Authors

  • A. K. Beysenbaeva

Keywords:

Hedging, swap, currency, future, IFRS

Abstract

Formation of market economy in our country devaluation of national currency and the increasing potential for strengthening of pressure upon tenge, instruments of hedging of currency risks remain unclaimed. Also in article are considered an order of the organization of the accounting of hedging in the conditions of inflation and to use in practice of bank activity, recommendations to develop necessary action are made.

References

1 Красавина JI.H. Международные валютно-кредитные и финансовые отношения: учебник - М.: Финансы и статистика, 1994. - 590 с.
2 Жуков Е.Ф. Мировой рынок ссудных капиталов.: учебное пособие. - М.: Экономическое образование, 1992. - 224 с.
3 Хеджирование валютных рисков, http://www.msfofm.ni
4 Разъяснение МСФО (IAS) 39 «Финансовые инструменты: признание и оценка» http://www.grossbuh.kz
5 “Kazakhstan looks at hedging against falling oil prices” - http://www.globaltimes.cn/content/850113.shtml

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