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


Mrša, Josipa; Mance, Davor; Ljubić, Dara
Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry // 50 years of European union, research monograph / Vinko Kandžija, Andrej Kumar (ur.).
Rijeka: Ekonomski fakultet Rijeka, Ekonomski fakultet Ljubljana, UNiversity Antvrpen, CEDIMES - Centre d' Etudes sur la Developpment International et les Mouvements Economiques et Sociaux, Jan Monet Chair, 2005. str. 521-531 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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

Autori
Mrša, Josipa ; Mance, Davor ; Ljubić, Dara

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
50 years of European union, research monograph / Vinko Kandžija, Andrej Kumar - Rijeka : Ekonomski fakultet Rijeka, Ekonomski fakultet Ljubljana, UNiversity Antvrpen, CEDIMES - Centre d' Etudes sur la Developpment International et les Mouvements Economiques et Sociaux, Jan Monet Chair, 2005, 521-531

ISBN
978-953-6148-76-9

Skup
50 years of European union, research monograph

Mjesto i datum
Lovran, Rijeka, Hrvatska, 22-23.04.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Valutni rizik ; valutni izloženost ; transakcijska izloženost ; izloženost izbjegavanje ; prirodne živice ; računovodstvo zaštite
(Currency risk ; currency exposure ; transaction exposure ; exposure avoidance ; natural hedges ; hedge accounting)

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



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