ACCOUNTING FOR EMBEDDED DERIVATIVES
The article analyzed the existing order of discounting in-built finance tools derivatives in accordance with international and Russian standards and found insufficient methodological development and questionability of many issues connected with identification and further discount of in-built finance...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | article |
| Lenguaje: | RU |
| Publicado: |
Plekhanov Russian University of Economics
2017
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/213c7a9cdf6c4a16bf200405de532034 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | The article analyzed the existing order of discounting in-built finance tools derivatives in accordance with international and Russian standards and found insufficient methodological development and questionability of many issues connected with identification and further discount of in-built finance tools derivatives. Such terms as ‘hybrid contract’ and ‘in-built finance tools derivative’ were defined. An acute classification of the most widely-spread types of in-built finance tools derivatives was put forward. The author advanced her own algorithm of identifying in-built finance tools derivatives in contracts in order to develop theoretical and methodological foundations in the field of such tools discount. |
|---|