أهمية اعتماد معايير المحاسبة و الإبلاغ المالي الدولية عن محاسبة التحوط و كيفية تطبيقها

الملخص EN

In this study we will identify the hedge accounting aims to extend the control rules in the financial markets and we shall give the definition of the essential elements of hedging, and how to use the which is the hedging instruments, the hedged items, the financial instruments to cover the potential risks .

As well as how the international accounting and financial reporting standards (IAS/IFRS) guidance the measurement methods and accounting disclosures of hedge operations.