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Economic Analysis: Theory and Practice
 

Accounting of transactions with option contracts

Vol. 11, Iss. 43, NOVEMBER 2012

Available online: 20 November 2012

Subject Heading: ANALYSIS OF ACCOUNTING STATEMENTS

JEL Classification: 

Plotnikova O.V. candidate of economic sciences, associate professor of chair of accounting and finance, Balakovo institute of economics and business (branch) Saratov state socio-economic university
vcplotnikov@yandex.ru

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

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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