Ksendzuk V. Accounting for and analysis of the hedging transactions of the currency risks

Thesis is dedicated to the grounding of the theoretical statements and working out of recommendations on improving the accounting for and analysis of the hedging transactions of the currency risks. The peculiarities of accounting reflection of the hedging transactions have been identified. It is suggested to consider hedging in accounting as process that consists of a set of business transactions. Types of hedging by the features have been grouped as well as ways of hedging have been singled out. Comprehensive methodical approach to accounting for the hedging transactions of the currency risks has been theoretically grounded in terms of documentary support, evaluation and reflection in accounting. Theoretical and practical statements of forming information on the hedging transactions of the currency risks through its financial and internal (management) reporting have been developed. The methodic issues of analysis of the hedging transactions of the currency risks in the part of suggested method of evaluating the effectiveness of hedging have been developed.