Accounting for Options and Analysis of Option Combination Strategies
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 8, Issue 185
Abstract
статті визначено основні проблеми ведення обліку опціонних контрактів, зокрема: первісна оцінка опціонів, пе- реоцінка опціонів, методичні підходи відображення в обліку опціонів. На основі гармонізації з МСФЗ запропоновано удосконалення щодо фінансового обліку опціонів. Здійснено аналіз стратегій комбінацій опціонів на основі визначення можливих фінансових результатів залежно від ціни спот на ринку.
Authors and Affiliations
Ivan Derun
Keywords
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- EP ID EP240314
- DOI 10.17721/1728-2667.2016/185-8/1
- Views 88
- Downloads 0
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