BERBAHAYAKAH INSTRUMEN DERIVATIF DALAM KONTEKS AKUNTANSI?

Abstract: Are Derivative Instruments Risky in the Context of Accounting? This study seeks to obtain an objective picture regarding the use of derivative instruments as hedging instruments. Qualitative descriptive methods are used through analysis of various regulations. This study shows that regulatory regulatory body allows derivative instruments to be used as hedging and speculation tools. In addition, accounting regulations have recognized the principle of mutual compensation so that derivative instruments can be used as risk management tools to reduce the impact of price fluctuations. In order to minimize the negative impact of the use of derivative instruments, regulatory agency has set the price limits