?????????????? ????? ? ???????? ???????? ? ????????? ??????????? ?????????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ???????? ? ????????? ??????????? ?????????????
Accounting and control for transactions with derivative instruments |
|
| Creator |
???????, ?????? ??????????
Zdrenyk, V.S. |
|
| Subject |
??????? ????????? ???????????
?????????? ?????????? ?????????????? ????? ???????? ? ????????? ??????????? ????????????? ???????? ???????? ? ????????? ??????????? ????????????? derivative instruments derivatives hedging accounting for transactions with derivative instruments control for transactions with derivative instruments |
|
| Description |
???????????? ?????? ?????????? ???????? ???????????? ? ????????????? ??????????? ? ???????? ??????????????? ?????? ???????? ?????????? ???????????? ?? ?????? ???????????? ????????????? ?? ???????? ?????????? ?????? ???????????? ? ??????????????? ?????? ???????? ?? ?? ??????. ????????? ??????? ????? ?? ??????? ????? ???????? ?????????? ????????????. ???????? ???????? ?????? ????????????, ?????????, ?????????, ???????? ?? ?????? ?? ?????? ????????? ?????? ???????? ???????? ?? ?? ??????????????. ???????????? ???????????? ???????? ?????????? ???????????? ?? ?????? ??????? ???????? ??????????????? ????? ??? ?????? ??????????????? ??????. ????????? ???????? ????????? ???????? ???? ???????? ?????????? ????????????. ???????????? ????????????? ?????????????? ???????? ??? ?????? ???????? ? ????????? ??????????? ?????????????, ????????? ???? ????????????? ?????? ?? ????? ???????? ??????????????? ?????? ???????, ????????, ??????????? ? ????????????? ???????? ??????????? ? ??????????? ??????? 32 ?????????? ?????? ?? ????????? ??????????? ?????????????? ?? 686 ?????????? ???????????? ?? ????????? ??????????? ??????????????. ? ????? ?????????? ?????????????, ????????????? ?? ??????????????? ????????? ???????????? ??????? ????????? ? ??? ?????????? ??? ??????? ????????? ??????????? ????????? ???? ?? ?. ? 4 ????? ??? ??????? ???????? ?? ?. ? 5 ????????? ?? ?????? ?????????? ??????????, ? ????? ?????????? ????? ??????????? ????????? ???? ???????????. Thesis is dedicated to working out of the recommendations on improving organization and methods of accounting for derivative instruments on the basis of theoretical grounding and study of the problematic issues of reflecting the corresponding transactions in accounting. The main stages and reasons of the origin of derivative instruments have been determined. The essence of the concepts ?derivatives?, ?forward?, ?futures?, ?option? and ?swap? has been specified on the basis of the critical assessment of the scientific approaches to their characteristic. Classification of the derivative instruments has been improved on the basis of analyzing the already existing classification features for accounting needs. The elements of accounting policy towards derivative instruments have been determined. Uselessness of the off-balance sheet accounts for accounting for transactions with derivative instruments has been grounded, and as a result it has been suggested to introduce into the Chart of Accounts of Accounting for Assets, Equity, Liabilities and Business Transactions of Enterprises and Organizations the accounts 32 ?Financial assets by derivative instruments? and 686 ?Financial liabilities by derivative instruments?. With the aim of increasing the authenticity, analyticity and relevance of reporting data the order of disclosing information on derivative instruments has been improved by introducing changes to the form ? 4 ?Owner`s Equity Statement? and form ? 5 ?Footnotes to Annual Financial Statements? as well as forms of internal reporting on derivatives have been worked out. |
|
| Date |
2016-02-24T12:03:12Z
2016-02-24T12:03:12Z 2010-03-23 |
|
| Type |
Other
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/1338
|
|
| Language |
uk
|
|
| Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
|
|
| Publisher |
????
|
|