Ekonomiczne Problemy Usług (Jan 2017)

Problematyka pomiaru efektywności zabezpieczenia przed ryzykiem rynkowym w rachunkowości instrumentów pochodnych w świetle wprowadzenia MSSF 9

  • Patryk Dunal,
  • Małgorzata Kozik

Journal volume & issue
Vol. 127


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Efficiency is an subject of interest in miscellaneous areas of the social and technical sciences. Hedge effectiveness in accounting theory is understood as a relative measure of determi­ning the degree of mutual settlement of changes in the market value of the hedged instrument with changes in the market value of the hedging instrument. Measuring the effectiveness of the hedge is one of the key issues of risk management. It aims to demonstrate that a derivative used to hedge the balance sheet item or planned transaction actually meet (or meet) its role. This object is due to the fact that the accounting and, in particular, financial reporting, it is possible to hide a certain extent of the use of derivatives, which can be used for speculative purposes, not security. Intended use of the derivative is crucial for estimating the risks of investing in the shares of the entity. The process of measuring the effectiveness of became the subject of research in the sciences, econometrics, and in the sphere of regulation of hedge accounting. In the long in put in to force of the International Financial Reporting Standard 9 it seems discussion on its implications is relevant. The purpose of this article is to present the problems of measuring the effectiveness of the hedge accounting of derivatives in the perspective of the introduction of IFRS 9 and the analysis of potential threats and opportunities resulting from this change, affecting the values of information financial statements of the business.