Home  Journals  International Accounting  46(244) - 2012 December

Account of transactions with option contracts

Available online: 15 December 2012

Subject Heading: Account problems

JEL Classification: 

The account 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 2311-9381 (Online)
ISSN 2073-5081 (Print)

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