Results 11 to 20 of about 21,039 (262)

Application of air derivative financial instruments in Lithuanian economy

open access: yesMokslas: 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

Analysis of the russian market derivative financial instruments

open access: yesВестник 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

open access: yesХабаршысы. 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]

open access: yesОблік 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]

open access: yesفصلنامه 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

Risks of derivative financial instruments in the activities of commercial banks

open access: yesЕкономіка, управління та адміністрування, 2023
The evolution of derivative financial instruments opens up new opportunities for commercial banks and other companies to manage risks and obtain other economic benefits.
O.A. , О.S. , G.L.
doaj   +1 more source

Risk management of derivative financial instruments [PDF]

open access: yesInternational 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

IDENTIFICATION OF FINANCIAL INSTRUMENTS AS AN OBJECT OF ACCOUNTING

open access: yesEconomics & 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

Derivative financial instruments in the activity of enterprises of the agrarian sphere of economy [PDF]

open access: yesBIO 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 measuring derivative financial instruments on the financial position and profitability - the case of banks in Croatia

open access: yesEkonomski 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   +1 more source

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