Home  Journals  International Accounting  12(258) - 2013 March

Cash flow hedge accounting for transactions in options

Available online: 29 March 2013

Subject Heading: Accounting problems

JEL Classification: 

In this article, a method of cash flow hedges for transactions in options on the capital market, based on a distinction between cash flow to cash flow realized and unrealized value is presented. This approach gives the most visual representation of the receipt (payment) of domestic and temporary option premium in accounting financial performance of the organization in the stock market.

Keywords: option «call» option «put», cash flow hedge, option premium, intrinsic and time value of option, settle on net basis, calculations by delivery of underlying asset

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

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