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Pregled bibliografske jedinice broj: 609412

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 Sveučilišta u Rijeci, 2005. str. 521-531 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


CROSBI ID: 609412 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

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 Sveučilišta u Rijeci, 2005, 521-531

ISBN
978-953-6148-76-9

Skup
50 years of European union, research monograph

Mjesto i datum
Rijeka, Hrvatska; Lovran, Hrvatska, 22.04.2005. - 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



POVEZANOST RADA


Ustanove:
Sveučilište u Dubrovniku,
Sveučilište Libertas

Profili:

Avatar Url Davor Mance (autor)

Avatar Url Josipa Mrša (autor)

Avatar Url Dara Ljubić (autor)


Citiraj ovu publikaciju:

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 Sveučilišta u Rijeci, 2005. str. 521-531 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Mrša, J., Mance, D. & Ljubić, D. (2005) Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry. U: Vinko Kandžija, A. (ur.)50 years of European union, research monograph.
@article{article, author = {Mr\v{s}a, Josipa and Mance, Davor and Ljubi\'{c}, Dara}, editor = {Vinko Kand\v{z}ija, A.}, year = {2005}, pages = {521-531}, keywords = {valutni rizik, valutni izlo\v{z}enost, transakcijska izlo\v{z}enost, izlo\v{z}enost izbjegavanje, prirodne \v{z}ivice, ra\v{c}unovodstvo za\v{s}tite}, isbn = {978-953-6148-76-9}, title = {Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry}, keyword = {valutni rizik, valutni izlo\v{z}enost, transakcijska izlo\v{z}enost, izlo\v{z}enost izbjegavanje, prirodne \v{z}ivice, ra\v{c}unovodstvo za\v{s}tite}, publisher = {Ekonomski fakultet Sveu\v{c}ili\v{s}ta u Rijeci}, publisherplace = {Rijeka, Hrvatska; Lovran, Hrvatska} }
@article{article, author = {Mr\v{s}a, Josipa and Mance, Davor and Ljubi\'{c}, Dara}, editor = {Vinko Kand\v{z}ija, A.}, year = {2005}, pages = {521-531}, keywords = {currency risk, currency exposure, transaction exposure, exposure avoidance, natural hedges, hedge accounting}, isbn = {978-953-6148-76-9}, title = {Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry}, keyword = {currency risk, currency exposure, transaction exposure, exposure avoidance, natural hedges, hedge accounting}, publisher = {Ekonomski fakultet Sveu\v{c}ili\v{s}ta u Rijeci}, publisherplace = {Rijeka, Hrvatska; Lovran, Hrvatska} }




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