أثر تطبيق مبدأ التحوط المحاسبي على إدارة المخاطر في المؤسسات الاقتصادية

الملخص EN

In this work we try to clarify the relationship between the hedge accounting and risk management through reading in the theoretical and applied literature that touched on the subject.

Hedge accounting is important for uncertainties about future events, particularly with regard to their impact on changes in fair value, cash flows and exchange rate fluctuations.

Risk management can reconcile the negative effects of the previous elements with the acceptable risk ratio in the company and the objectives to be applied