Shuliko A. Acconting recording and the analysis of commodity derivatives hedging.

The thesis contains a theoretical and practical research on accounting and analytical support for hedging derivatives associated with their use in the commodity markets of Ukraine.The essence of the concept "a commodity derivative" as an object of accounting and analysis has been specified. A certain classification of commodity derivatives, depending on the hedging strategy and margin necessity has been suggested. Іt has been offered to make some changes in Accounting Standards and Regulations -P(S)BU 13, "Financial Instruments" in the part of hedges.The system of balance and off-balance sheet accounting for hedging commodity derivatives has been improved. A model of hedging commodity derivatives displaying in the balance and off-balance sheet during the operating cycle as well as a model of hedging commodity derivatives transactions displaying in the balance sheet for post-operative cycle have been carried out.The method for evaluation of the practicality of commodity derivatives hedging risk by calculating the expected loss ratio and forecasted hedge effectiveness, as well as a methodology for analyzing the effectiveness of commodity derivatives hedging by means of calculation of the effectiveness of hedging ratings have been proposed.