- Author
- Rówińska Małgorzata
- Title
- Zakres informacyjny uregulowań objętych standardem MSR 39 w odniesieniu do instrumentów pochodnych
The Informative Range of the Regulations Included in the International Accounting Standard 39 in Relation to the Derivatives - Source
- Studia Ekonomiczne / Akademia Ekonomiczna w Katowicach, 2001, nr 19, s. 175-180
- Issue title
- Informacyjna funkcja rachunkowości we współczesnej gospodarce rynkowej
- Keyword
- Międzynarodowe Standardy Rachunkowości (MSR), Instrumenty pochodne
International Accounting Standards (IAS), Derivatives - Note
- summ.
- Abstract
- Międzynarodowy Standard Rachunkowości MRS 39, wydany w marcu 1999 r. zawiera zasady ewidencji i wyceny instrumentów finansowych, w tym instrumentów pochodnych. W pracy omówiono uregulowania prawne (MSR 39 ) w odniesieniu do rachunkowości instrumentów pochodnych.
International Accounting Standard 39 defines the principles of the accounting for the derivatives. It contains the principles of record, allocation and valuation. It will secure putting a good construction on the accounts-financial statements. IAS 39 gives a definition of the derivatives. The following distribution of the derivatives for accounting is necessary: 1) derivatives for the hedge, 2) derivatives for speculation. Generally, the derivative qualifies for the hedge accounting in which both realized and unrealized gains and losses on the derivative are recognized simultaneously with the hedged position. In case of the derivative qualified for speculation the gains and losses are recorded currently in earnings. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Cited by
- ISSN
- 2083-8603
- Language
- pol
