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International Accounting
Article . 2012
Data sources: CyberLeninka - Russian open access scientific library
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Учет сделок с опционными контрактами

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2012 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Учет сделок с опционными контрактами

Abstract

Учет хеджирования опционами это по большей части учет операций по биржевой торговле акциями, но не самими акциями как таковыми, а опционами договорами на куплю-продажу акций. Более того, речь идет о переходе права на куплю-продажу акций. Эти и другие особенности учета операций с опционами отражены в статье.

Keywords

ОПЦИОН,ДОГОВОРНОЕ ПРАВО И ОБЯЗАТЕЛЬСТВО,ЦЕНА ИСПОЛНЕНИЯ,СУБЪЕКТ ОПЦИОННЫХ РЫНКОВ,ОПЦИОНЫ "КОЛЛ" И "ПУТ",ВНУТРЕННЯЯ СТОИМОСТЬ,ВРЕМЕННАЯ СТОИМОСТЬ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze
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