publication . Article . 2014

Nature of the basic financial derivatives

Kats, Svetlana;
Open Access Russian
  • Published: 01 Jan 2014 Journal: European science review (issn: 2310-5577, Copyright policy)
  • Publisher: «East West» Association for Advanced Studies and Higher Education GmbH
The article reveals the essence of basic derivatives. Studied by various authors approaches to defining derivatives and their definitions in the legislation and proposed his own definition of the most appropriate for use in accounting practice.
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