Application of air derivative financial instruments in Lithuanian economy
Mokslas: Lietuvos Ateitis, 2020 The paper explores the concept of weather derivatives: what it is, what its features are, and in what areas they can be applied. It has been established that there can be several types of weather derivative instruments – options and swaps.
Ernesta Latvytė +1 more
doaj +3 more sources
The effect of measuring derivative financial instruments on the financial position and profitability - the case of banks in Croatia [PDF]
Ekonomski Vjesnik, 2023 Purpose: The purpose of this paper is to determine whether the effects of measuring derivative financial instruments affect the financial position and profitability of banks operating in the Croatian banking sector.
Hrvoje Perčević, Marina Ercegović
doaj +2 more sources
Analysis of the russian market derivative financial instruments
Вестник университета, 2019 The Russian market of derivative financial instruments (hereinafter referred to as derivatives) has been analyzed. Differentiation of the derivatives market have been carried out both by derivatives and by participants.
S. G. Serikov, K. E. Chuprakova
doaj +3 more sources
Islamic banking and derivative financial instruments
Хабаршысы. Экономика сериясы, 2016 Methodological base of research in given clause was made with mod ern concepts Islamic banking and Islamic model of financing takaful (in surance) as a whole.
N. Baitenova, D. Zamanbekov, A. Imataeva
doaj +1 more source
Accounting Identification of Agricultural Receipts as Financial Instruments [PDF]
Облік і фінанси, 2021 Agricultural receipts are a particular financial instrument with industry specifics and are used exclusively by agricultural producers. However, not all types of agricultural receipts are always financial instruments.
Olha Lukova
doaj +1 more source
Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [PDF]
فصلنامه بورس اوراق بهادار, 2021 Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to ...
razieh mahavarpour +2 more
doaj +1 more source
Derivative financial instruments in the activity of enterprises of the agrarian sphere of economy [PDF]
BIO Web of Conferences, 2021 The article presents the ways of strengthening the financial state, solvency, investment attractiveness and financial stability of agricultural organizations by expanding existing and finding new markets for products, additional sources of funding, wide ...
Klychova G.S. +4 more
doaj +1 more source
The effect of hedging exchange rate risk, interest rate risk and commodity price risk with derivative instruments on firm value [PDF]
Management Science Letters, 2021 The purpose of this paper is to analyze the effects of firm value on hedging for exchange rates, interest rates and commodity price risks using derivative instruments as well as examining different types of derivative instruments, including forward ...
Almas, Nadhifah +3 more
doaj +1 more source
IDENTIFICATION OF FINANCIAL INSTRUMENTS AS AN OBJECT OF ACCOUNTING
Economics & Education, 2021 Financial instruments, which appeared in the international arena of accounting regulations in October 1986, are still considered one of the most complex objects of accounting.
Olha Lukova
doaj +1 more source
Risk management of derivative financial instruments [PDF]
International Review, 2021 The subject of the study is derivative financial instruments. At the beginning of the article, the concept of a derivative financial instrument (PFI) is considered, their advantages and disadvantages are given, after which the risks of operations carried out with PFI are formulated.
Oksana Kirillova, Ellina Emelyanova
openaire +1 more source