Organization of accounting and taxation of operations with financial instruments for price risk hedging in international markets

Юрченко, Олександр Анатолійович (2026) Organization of accounting and taxation of operations with financial instruments for price risk hedging in international markets Сталий розвиток економіки, 58 (1). pp. 741-749. ISSN 2308-1988

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Abstract

The article examines the theoretical, organizational, and methodological foundations of accounting and taxation of operations involving financial instruments for price risk hedging in international markets under conditions of high volatility in the global economic environment. The relevance of the topic is driven by the intensification of geopolitical and macroeconomic risks, currency fluctuations, inflationary processes, and the need to minimize losses of business entities engaged in foreign economic activity. The economic essence of financial instruments for price risk hedging (forwards, futures, options, swaps) is substantiated as an effective mechanism for hedging and stabilizing enterprise cash flows. It is proved that the proper organization of accounting for such transactions ensures the reliability of financial results determination, the correct measurement of instruments at fair value, the consistency between accounting and tax reporting, and enhanced transparency of financial statements. The stages of organizing the accounting of hedging operations are systematized, including conceptual-identification, organizational, documentary, accounting, tax, and control stages. Key requirements for the formation of accounting policy regarding operations with financial instruments for price risk hedging are identified, and the influence of external and internal factors on the selection of alternative accounting methods is determined. A model of accounting policy for these operations has been developed, integrating organizational, methodological, and technical components and ensuring a systematic approach to accounting and internal control. Practical recommendations for improving accounting policy and tax regulation of derivatives are proposed, contributing to higher quality financial information, minimization of tax risks, and strengthening the financial stability of enterprises in the international economic environment.

Item Type:	Article
Uncontrolled Keywords:	financial instruments; hedging; price risks; derivatives; accounting policy; taxation; international markets; organization of accounting
Subjects:	Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра міжнародної економіки
Depositing User:	доцент Олександр Анатолійович Юрченко
Date Deposited:	25 Mar 2026 12:18
Last Modified:	25 Mar 2026 12:18
URI:	https://elibrary.kubg.edu.ua/id/eprint/56768

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