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International Accounting
 

Accounting for hedging futures transactions

Vol. 15, Iss. 31, AUGUST 2012

Available online: 15 August 2012

Subject Heading: Accounting problems

JEL Classification: 

Plotnikova O.V. PhD in Economics, Associate Professor of department "Accounting and Finance", the Balakovsky Institute of Economy and Business (branch) of the Saratov State Social-Economic University
vcplotnikov@yandex.ru

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

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

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