editor@inter-nauka.com
Personal cabinetImproving the legislation on accounting for derivatives
Author:
Валерия Кляченко
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/
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.
Keywords:
accounting standards
derivatives
financial instruments
деривативи
деривативы
стандарти бухгалтерського обліку
стандарты бухгалтерского учета
финансовые инструменты
фінансові інструменти
Categories:
Economy