【学习笔记】Accounting for derivative instruments types -financial forwa ...

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

Accounting for derivative instruments
types
-financial forwards or financial futures
-options
-swaps

users
-producers
-consumers
-speculators
-arbitrageurs

basic principles in accounting for derivatives
-recognize derivatives in the financial statements as assets and liabilities
-report derivatives at fair value
-recognize gains and losses resulting from speculation in derivatives immediately in income
-report gains and losses resulting from hedge transactions differently, depending on the type of hedge

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：Instruments Instrument Accounting Derivative financial