ACCOUNTING FOR EMBEDDED DERIVATIVES
https://doi.org/10.21686/2413-2829-2017-4-87-92
Abstract
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.
About the Author
Yuliya A. Tarasova
Saint-Petersburg State University of Economics
Russian Federation
Russian Federation
Post-Graduate Student of the Department for Accounting and Analysis.
21 Sadovaya str., St. Petersburg, 191023
References
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Review
For citations:
Tarasova Yu.A. ACCOUNTING FOR EMBEDDED DERIVATIVES. Vestnik of the Plekhanov Russian University of Economics. 2017;(4):87-92. (In Russ.) https://doi.org/10.21686/2413-2829-2017-4-87-92
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