THE IMPORTANCE OF HEDGING IN FINANCIAL ACCOUNTING

The purpose of the study is that in financial market, addition to money there are markets for purchase and sale assets future periods. However, parties such contracts have right or obligation sell a asset at fixed price on date. Such called derivative instruments, since it believed contract directly related change underlying asset. Derivative instruments help not only fix prices, but also insure against unfavorable exchange rate volatility. To fulfill latter function, country's economy must market assets. Methodology. methodological basis research dialectical method cognition. In process research, both general scientific methods (analysis, synthesis, deduction, classification, systematic approach) special techniques (accounting tax accounting) used. Originality / value research. conditions instability world economy, accounting as mechanism crisis management regulation country, stabilization efficiency business portfolios economic entities occupies an important place. practical significance this article, designed reflect specifics organization risk system owners unstable crisis, considered be quite high. Therefore, article we will give description theoretical approaches peculiarities instruments. Findings. reflects through standards IFRS 32 «Financial Instruments: provision information», 7 instruments: disclosure 9 Instruments». Based data, essence hedging reflected reporting system.