Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting of transactions with option contracts
Available online: 20 November 2012 Subject Heading: ANALYSIS OF ACCOUNTING STATEMENTS JEL Classification:
The accounting of hedging by options is generally the accounting of operations on exchange trade in actions, but not actions as those, and the options - contracts on purchase and sale of actions. It is a transfer of the right to buy and sell shares. These and other features of the accounting transactions in options are presented in the article. Keywords: option, contract law, and obligation, exercise price, subject of option markets, options "call" and "put", intrinsic value, time value |
ISSN 2311-8725 (Online)
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