ACCOUNTING FOR OPTIONS AND ANALYSIS OF USE OF OPTION COMBINATION STRATEGIES
The article deals with problems of accounting for options in Ukraine, namely: value expression of initial cost of options, their revaluation, accounting of premiums, financial assets and financial liabilities and variation margin. The paper offers ways of solution of these problems which based on ha...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Alemão |
| Publicado em: |
Taras Shevchenko National University of Kyiv
2016-08-01
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| Colecção: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| Assuntos: | |
| Acesso em linha: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7886 |
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