Results 281 to 290 of about 254,951 (334)

Derivative financial instruments: options in the accounting of non-financial organizations

Siberian Financial School, 2022
The problems of accounting for derivative financial instruments, in particular, options, due to their complexity and uncertainty in the legislative and regulatory acts of the Russian Federation for accounting in non-financial organizations, are practically not considered, while a number of regulations are devoted to accounting for derivative financial ...
Saule S. Kanapinova, Olesya V. Plotnikova   +1 more
openaire   +1 more source

A methodology of accounting for derivative instruments: Challenges and solutions

International Accounting, 2022
Subject. This article discusses the problems associated with the methodology of accounting for derivative financial instruments of non-financial organizations. Objectives. The article aims to develop recommendations for solving these problems.
T. Druzhilovskaya, N. A. Dobrolyubov
semanticscholar   +1 more source

Derivative financial instrument use in Australia

Accounting & Finance, 2002
This paper examines the relation between derivatives use and financial characteristics of Australian industrial and mining firms. The firm characteristics proxy for financial distress, tax losses, managerial ownership, growth opportunities, the ability to generate operating cash flows and liquidity. We also control for firm size, dividends and exposure
Henk Berkman, Michael E. Bradbury, Phil Hancock, Clare Innes   +3 more
openaire   +1 more source

Financial derivative instruments and social ethics

Journal of Business Ethics, 1994
Recent finance literature attributes the development of derivative instruments (interest rate futures, stock index futures) to (1) technological advances, and (2) improved mathematical models for predicting option prices. This paper explores the role of social ethics in the acceptance of financial derivatives.
J. Patrick Raines, Charles G. Leathers
openaire   +1 more source

Financial derivative instruments and their applications in Islamic banking and finance: Fundamentals, structures and pricing mechanisms

Borsa Istanbul Review
Burhan Uluyol
exaly   +2 more sources

Methodological approaches to accounting for financial instruments: Current issues and advisable solutions

International Accounting, 2020
Subject. The article discusses the way financial instruments are accounted for, and related issues. Objectives. We outline our recommendations to address problems concerning the financial instruments accounting technique. Methods.
T. Druzhilovskaya, N. A. Dobrolyubov
semanticscholar   +1 more source

The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures

Organizational Auditing and Assurance in the Digital Age, 2019
Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instruments disclosures.
Kátia Lemos, Sara Serra, Amidel Barros
semanticscholar   +1 more source

Derivative Financial Instruments and the Financial Management of Nonprofit Health Systems

SSRN Electronic Journal, 2003
This paper examines the impact of derivative financial instruments use on the financial management of US nonprofit health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. There are several published papers have described the design of these derivative financial instruments from a ...
Louis J. Stewart, Vincent Owhoso
openaire   +1 more source

Derivative Financial Instruments in the Energy and Aluminum Markets

2023
Abstract Aluminum is an exchange commodity. But physical trading of this metal in most cases does not occur on the stock exchange, since more than 90% of aluminum sales with physical delivery occur under direct contracts between producers and buyers of the metal (over-the-counter market).
Khayrilla Abdurasulovich Kurbonov, Gabor Pinter   +1 more
openaire   +1 more source

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
openaire   +1 more source