Corpus ID: 155181351

Accounting of Financial Risk Hedging Tools

  title={Accounting of Financial Risk Hedging Tools},
  author={Svitlana Denga and Akansha Jain},
  • Svitlana Denga, Akansha Jain
  • Published 2015
  • Economics
  • The article is devoted to improvement of representing of the operations with derivative financial instruments on the bookkeeping accounts. The existing methodological principles of accounting of operations with futures and option contracts by share market players are analyzed, and the proposals worked out as to their enhancement. Described in detail is procedure for accounting of operations with the futures for purchase and sales of assets, operations with various option types, operations with… CONTINUE READING

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