Zajišťovací účetnictví podle Mezinárodních standardů účetního výkaznictví

This Master's thesis focuses on the topic of hedge accounting under International Financial Reporting Standards. The aim of the thesis is to analyse the development of hedging activity volumes of selected non-financial companies over the period 2016–2024, through the analysis of fair values and notional amounts of derivative instruments classified by their intended use and type of hedged risk. The theoretical part first addresses the topic of financial risks and derivatives. This is followed by a definition of the key elements of hedge accounting, types of hedging relationships, conditions for applying this regime, and finally the rules for discontinuation of hedge accounting. The practical part introduces a sample of fifty companies from the STOXX Europe 600 index, followed by the presentation and interpretation of the results of the analysis of their financial statements.