Derivative financial instruments: essence and accounting aspects
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2014, Vol 1, Issue 21
Abstract
Basic approaches of determination of economic essence of derivatives in the system of financial instruments are considered in the article. Investigational organization and methods of accounting for derivative instruments on the basis of theoretical grounding and study of the problematic issues of reflecting the corresponding transactions in accounting. The elements of accounting policy towards derivative instruments have been determined.
Authors and Affiliations
L. Petryshyn, H. Syrotyuk
Keywords
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