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Dylematy rachunkowosci zabezpieczen

Author

Listed:
  • Marta Mazurowska

    (Poznan University of Economics)

Abstract

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc zabezpieczen jest jednym z najbardziej zaawansowanych i zarazem najtrudniejszych obszarow rachunkowosci finansowej. Ze wzgledu na swoja nature na arenie miedzynarodowej podejmowane sa kolejne proby standaryzacji omawianego obszaru, ze szczegolnym uwzglednieniem odzwierciedlania przez rachunkowosc zabezpieczen stosowanej przez przedsiebiorstwo strategii zarzadzania ryzykiem.

Suggested Citation

  • Marta Mazurowska, 2015. "Dylematy rachunkowosci zabezpieczen," Working Papers 79/2015, Institute of Economic Research, revised Apr 2015.
    • Handle: RePEc:pes:wpaper:2015:no79
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    More about this item

    Keywords

    risk; risk management; hedge accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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