Borzì, Marina Concetta (A.A. 2019/2020) La contabilizzazione delle operazioni di copertura: IFRS 9 hedge accounting. Tesi di Laurea in Principi contabili internazionali, Luiss Guido Carli, relatore Fabrizio Di Lazzaro, pp. 115. [Master's Degree Thesis]

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Abstract/Index

IFRS 9 “financial instruments”: introduzione. Struttura generale dell’IFRS 9. Overview della disciplina. Hedge accounting. Modelli contabili di copertura: fair value hedge, cash flow hedge e net investment hedge. Criteri di ammissibilità (qualifying criteria for hedge accounting). Elegible hedging instruments. Hedged items. Efficacia della copertura (hedge effectiveness). Risk management. Strumenti derivati e gestione del rischio. Risk management ed hedging: la disclosure.

References

Bibliografia: pp. 99-100. Sitografia: pp. 101-103.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree Program in Accounting, control and finance (LM-77)
Chair:	Principi contabili internazionali
Thesis Supervisor:	Di Lazzaro, Fabrizio
Thesis Co-Supervisor:	Tiscini, Riccardo
Academic Year:	2019/2020
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	29 Apr 2021 14:10
Last Modified:	29 Apr 2021 14:10
URI:	https://tesi.luiss.it/id/eprint/29260

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