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...
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Plekhanov Russian University of Economics
2017
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| Acceso en línea: | https://doaj.org/article/213c7a9cdf6c4a16bf200405de532034 |
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oai:doaj.org-article:213c7a9cdf6c4a16bf200405de5320342021-11-15T05:20:45ZACCOUNTING FOR EMBEDDED DERIVATIVES2413-28292587-925110.21686/2413-2829-2017-4-87-92https://doaj.org/article/213c7a9cdf6c4a16bf200405de5320342017-11-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/355https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The 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.Yuliya A. TarasovaPlekhanov Russian University of Economicsarticlefinance tools derivativeshybrid contractsin-built finance tools derivativesdiscountmsforsbuEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 4, Pp 87-92 (2017) |
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DOAJ |
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DOAJ |
| language |
RU |
| topic |
finance tools derivatives hybrid contracts in-built finance tools derivatives discount msfo rsbu Economics as a science HB71-74 |
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finance tools derivatives hybrid contracts in-built finance tools derivatives discount msfo rsbu Economics as a science HB71-74 Yuliya A. Tarasova ACCOUNTING FOR EMBEDDED DERIVATIVES |
| description |
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. |
| format |
article |
| author |
Yuliya A. Tarasova |
| author_facet |
Yuliya A. Tarasova |
| author_sort |
Yuliya A. Tarasova |
| title |
ACCOUNTING FOR EMBEDDED DERIVATIVES |
| title_short |
ACCOUNTING FOR EMBEDDED DERIVATIVES |
| title_full |
ACCOUNTING FOR EMBEDDED DERIVATIVES |
| title_fullStr |
ACCOUNTING FOR EMBEDDED DERIVATIVES |
| title_full_unstemmed |
ACCOUNTING FOR EMBEDDED DERIVATIVES |
| title_sort |
accounting for embedded derivatives |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/213c7a9cdf6c4a16bf200405de532034 |
| work_keys_str_mv |
AT yuliyaatarasova accountingforembeddedderivatives |
| _version_ |
1718428731754676224 |