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Проблемы Учета Деривативов В Российской Федерации

Author

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  • ШИШКОВА ТАТЬЯНА ВЛАДИМИРОВНА

    (ФГАОУ ВПО Национальный исследовательский университет «Высшая школа экономики»)

Abstract

В статье рассмотрен ряд проблем, возникающих при учете операций с производными финансовыми инструментами. Приведены примеры встроенных финансовых инструментов. Рассмотрены достоинства и недостатки использования оценок по справедливой стоимости при учете финансовых инструментов. Предложено разработать четкие количественные критерии признания рынка активным

Suggested Citation

  • Шишкова Татьяна Владимировна, 2015. "Проблемы Учета Деривативов В Российской Федерации," Управление экономическими системами: электроннный научный журнал, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования Кисловодский институт экономики и права, issue 4 (76), pages 1-12.
    • Handle: RePEc:scn:007255:16088219
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