Rachunkowość derywatów - kontraktów futures i opcyjnych

• Autorzy: Paweł Bielawski

Warianty tytułu

Accountancy Derivatives - Futures and Option Contract

• Języki publikacji: PL

Abstrakty

Przedmiotem opracowania jest specyfika pochodnych instrumentów finansowych - derywatów (np. opcje i kontrakty futures). Omówiono problem ich wyceny wg wartości rynkowej, która najlepiej odzwierciedla ich wartość rzetelną. Ponadto autor zwraca uwagę na ryzyko kredytowe związane z instrumentami pochodnymi (ryzyko cenowe, kredytowe, płynności, wydarzeń, otoczenia finansowego i niefinansowego).

EN

Financial derivatives should be assessed in terms of their market value, which is the best reflection of their actual (true) value. This is especially true of futures transactions and options contracts, as these are traded on futures exchanges. The choice of method to measure derivatives implies a method of auditing accounts. Adopting a method for caltulating financial derivatives according to their actual market value, which best reflects of their actual (true) value, means that the introduction of options and futures contracts into accounts will allow the value of open futures positions and options to be established dynamically and will encourage not only large institutions, but also small and medium-sized ones, to participate in active risk management. Supplementary information, supplied by the institution, should present the various types of risk involved in each owned derivative. In addition to this information, the board should supply a report outlining it policy for controlling the risk associated with owning derivatives. In an appendix to the balance sheet of financial results, the institution should present the nonrealised profits and losses associated with owned derivatives. This information will give complete picture of the profits and losses associated with owned derivatives over a given period. (original abstract)

Słowa kluczowe

PL

Rachunkowość finansowa; Standardy rachunkowości; Międzynarodowe Standardy Rachunkowości (MSR); Instrumenty pochodne

EN

Financial accounting; Accounting standards; International Accounting Standards (IAS); Derivatives

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2000
• Numer: nr 553
• Strony: 97--109

Twórcy

autor

Paweł Bielawski

Bibliografia

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