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This bachelor thesis concerns hedge accounting under International Financial Reporting Standards. For a better understanding of the issues of the given topic, the more complex numeric and accounting procedures are accompanied by practical examples. Part of this bachelor's work involves a study of the financial reports of companies which are quoted at the Prague stock exchange. This was done with the aim to determine the concentration of hedge accounting used by these companies as well as the type of hedging relationship used, the kind of risk to be hedged, and what hedging instruments were employed. |
