Abstract
Abstract Business world is however recognized by several risks, which has become characteristic of economic life in all countries of the world. The success or failure of almost business enterprises depends on their ability to avoid those risks by management. So, it is necessary to find the relevant means through risk management, including financial risk management. Hedge accounting is thus one of the means resorted to by business enterprises to manage the risk of financial, and therefore this research discusses the financial risk management in the light of the methods of hedge accounting. Research has concluded essentially to the effect that the use of tools of hedge accounting have allowed business enterprises to be reduce the financial risk. .
