Home  Journals  International Accounting  7(253) - 2013 February

Problems of forming information about the derivative financial instruments in corporate accounting and reporting

Available online: 21 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The theoretical and methodical aspects of the Russian and international accounting systems of the derivative financial instruments, such as options, future and forward contracts, swaps, are considered in the article. The methods of recognition and measurement and the way of disclosure in financial statements are also represented.

Keywords: derivative financial instruments, options, future contract, forward contract, swap, underlying assets, initial and variable rate

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive