محاسبة التغطية (التحوط)‎ للمشتقات المالية في ظل المعيار الدولي لإعداد التقارير المالية رقم IFRS 9 الأدوات المالية مقارنة مع المعيار الأمريكي SFAS 133

الملخص EN

Enterprise resort to counter risks to the use of financial derivatives as a hedge, such as contracts futures, options, swaps and futures, the increase usage of this type of products pose the problematic how we accounting treatment it, especially if we know that they are diverse and complex, and this is the view of the International Accounting Standards Board IASB issuing IAS 39 IAS: financial instruments : recognition and measurement speaks in part accounting for financial derivatives , because of their difficulty and complexity, the IASB starting from 2008, thinking about the new standard IFRS 9 Special Financial instruments which consists of three stages of dealing with it the last hedge accounting (coverage) with more simplification and clarity, in the same time the American Accounting Standards FASB, issued and still modifies the standard SFAS 133 relating to financial instruments.