engleski

Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry

The paper deals whit the transaction exposure of the Croatian shipbuilding which faces the higest currency risks, the higest currency exposure, and the higest losses incurred by such exposure among all Croatian industries. The paper identifies the currency exposures and enumerates various possible currency exposure management tools. Exposure avoidance is explained trought derivaive and non-derivative financial instrument including natural hedges. The paper explains the implementing of the AISs on the proposed financial instruments.

currency risk ; currency exposure ; transaction exposure ; exposure avoidance ; natural hedges ; hedge accounting

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