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Учет Опционных Контрактов И Экономический Анализ Стратегий Комбинаций Их Использования


  • И. Дерун

    (Киевский национальный университет имени Тараса Шевченка)


В статье определены основные проблемы ведения учета опционных контрактов, в частности: первоначальная оценка опционов, переоценка опционов, методические подходы отображения в учете опционов. На основе гармонизации с МСФО предложено усовершенствования ведения финансового учета опционов. Осуществлен анализ стратегий комбинаций опционов на основе определения возможных финансовых результатов в зависимости от спот-цены на рынке.

Suggested Citation

  • И. Дерун, 2016. "Учет Опционных Контрактов И Экономический Анализ Стратегий Комбинаций Их Использования," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 42(185), pages 6-13.
  • Handle: RePEc:scn:pnoeeq:185a1

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