Improving the legislation on accounting for derivatives
Annotation: Due to the distinction between the concepts of "derivative financial instruments" and "derivative securities", the place and main problems of the domestic legislation are determined. The prospects for ways to improve and supplement the Law of Ukraine "On Derivative Financial Instruments" for harmonization and unification of the methodology of derivatives accounting are developed.
Bibliographic description of the article for the citation:
Валерия Кляченко. Improving the legislation on accounting for derivatives//Science online: International Scientific e-zine - 2018. - №2. - https://nauka-online.com/en/publications/economy/2018/2/usovershenstvovanie-zakonodatelstva-buhgalterskogo-ucheta-derivativov/
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