Metody oceny skuteczności transakcji zabezpieczających
Methods of assessing hedge effectiveness.

Summary/Abstract: In the world of changing market and the uncertainty of business environment risk is a common aspect of the economic environment. Companies can undertake different measures to minimise their risk exposure. One of them is using derivatives and the hedge accounting. This article describes ways and methods of assessing hedge effectiveness. International Accounting Standards Regulations and Polish regulations are presented, as well as possible ways of their application.

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