Pregled bibliografske jedinice broj: 609412
Transaction exposure hedging instruments and thier accounting in the Croatian shipbuilding industry
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)
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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