التحوط في ظل تطبيق معيار الابلاغ المالي IFRS 9

الملخص

       The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39. Hedging is to confront the risks that economic units may be exposed to in the instability of financial markets, and its purpose is to reduce or reducing these risks and relying on banks to distribute their risks through their adoption of financial instruments. Therefore, this research came to address the issue of hedging cash flows generated from these financial instruments in light of the application of Financial Reporting Standard 9.