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Derivatives and Structured Financial Instruments

2017
This Chapter reviews forward contracts, futures and margin accounts. Options are then discussed in detail. Black-Scholes equation is derived and the calculation of option prices using this equation is shown for European and American options. Some popular structured products including swaps and how they might be used to enhance returns or reduce risks ...
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Measurement of Financial Derivative Instrument’s Fair Value

Advanced Materials Research, 2011
More and more people pay attention to the measurement standard of derivative financial instruments. As the derivative financial instruments measurement standard, the fair value has been included in the new enterprise accountant criterion in China. How to determine the faire value? This paper introduces the method and its use of the fair value.
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Understanding the Financial Derivatives Instruments

2017
Today, core of the individual and institutional decisions are mainly finance and economics related thereby in today's world the most important success and performance indicators are financial results. Concepts which are called as change or innovation found themselves throughs derivative products in financial markets. Basically, the instruments that are
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The Risks Control Methods of Financial Derivative Instruments

Advanced Materials Research, 2010
In this article, it quantizes the extended model of risk control system, using different stages, and supervision is the number and type of relative lack of financial products in China, therefore, it is established as a risk management mechanism in China - the financial institutions to eventually.
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Operations with derivative financial instruments in a credit institution

Экономика и предпринимательство, 2022
Формирование благоприятных условий развития рынка финансовых инструментов направлено на создание эффективной финансовой системы, обеспечивающей финансовыми ресурсами хозяйствующие субъекты. В статье рассмотрены принципы, классификация, методы оценки, правила отражения в финансовой отчетности кредитных организаций производных финансовых инструментов в ...
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Standardized derivative financial instruments and appropriateness of their use

Экономика и предпринимательство, 2022
В статье представлены результаты целесообразности использования стандартизированных производных финансовых инструментов. Выявлены основные понятия таких финансовых инструментов как фьючерс и опцион, отмечены их различия. Рассмотрены роли рынков производных финансовых инструментов н отмечены основные аспекты их использования в виде различных стратегий ...
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Financial Instruments: A System of Derivatives and Underlyings

2002
As mentioned in the introduction, trading can be defined as an agreement between two parties in which one of the two consciously accepts a financial risk in return for the receipt of a specified payment or at least the expectation of such a payment at same future time from the counterparty.
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Derivative financial instruments, tax aggressiveness and firm market value

Journal of Financial Economic Policy, 2014
Purpose – The purpose of this study is to examine the relationship of using derivative financial instruments, tax aggressiveness and firm market value. Design/methodology/approach – This paper develops analytical models and designs an empirical study.
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Modern problems of accounting of derivative financial instruments

Buhuchet v zdravoohranenii (Accounting in Healthcare)
The increasing complexity of modern business leads to an increasing role of financial instruments in the activities of organizations (including healthcare organizations). Such financial instruments also include derivative financial instruments. The article analyzes the regulations of IAS 32 Financial Instruments: Presentation, IAS 39 Financial ...
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Derivative financial instruments and nonprofit health care providers.

Journal of health care finance, 2005
This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems.
Louis J, Stewart, Vincent, Owhoso
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