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КЛАСИФІКАЦІЯ ПОХІДНИХ ФІНАНСОВИХ ІНСТРУМЕНТІВ ДЛЯ ПОТРЕБ БУХГАЛТЕРСЬКОГО ОБЛІКУ // The classification of financial instruments derivatives for accounting purposes

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  • Здреник, В. С.

    (Житомирський державний технологічний університет)

Abstract

The problematic issues of legally-fixed classification of derivatives and scientific suggestions on it have been disclosed. The classification on their accounting reflection has been made. Розкрито проблемні моменти законодавчо закріпленої класифікаціїдеривативів та наукових пропозицій щодо неї. Здійснено класифікацію похідних фінансових інструментів з метою вдосконалення їх облікового відображення.

Suggested Citation

  • Здреник, В. С., 2008. "КЛАСИФІКАЦІЯ ПОХІДНИХ ФІНАНСОВИХ ІНСТРУМЕНТІВ ДЛЯ ПОТРЕБ БУХГАЛТЕРСЬКОГО ОБЛІКУ // The classification of financial instruments derivatives for accounting purposes," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 44(2).
    • Handle: RePEc:scn:000ven:95284
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