Improving the legislation on accounting for derivatives

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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:

. 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/

The article was published in: Science online No2 февраль 2018

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