Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting for hedging futures transactions
Available online: 15 August 2012 Subject Heading: Accounting problems JEL Classification:
Accounting for hedging in futures contracts is a complicated mechanism of hedging the fair value of assets, except as it affects the two parties to the transaction - the buyer and the seller is also Exchange, which is the guarantor of its execution, and accounting process changes reflect both the fair value of the contract, and revenues and expenditures in futures Keywords: futures contracts, exchange, broker, futures price, futures margin, guarantee margin, variation margin |
ISSN 2311-9381 (Online)
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