Publication: Interdisciplinary approach for determining the essence of derivatives
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
PANKOU, Pavel, MASKO, Ludmila. Interdisciplinary approach for determining the essence of derivatives. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 254-261. ISBN 978-9975-75-981-6.
The research of key aspects of transactions with derivatives in different spheres was conducted. Particularly have been analyzed fundamental approaches to the description of how futures market works, influence of hedging with derivatives on the company’s value, significant aspects of accounting, taxations and legal qualification of transactions with derivatives. As a result it was noted that each area may be important for the company and should be taken into account. The essence of transactions with derivatives and related risks will be understood better, if the company’s staff relies on the interdisciplinary approach, which is proposed in the article. JEL: G10, G30
The research of key aspects of transactions with derivatives in different spheres was conducted. Particularly have been analyzed fundamental approaches to the description of how futures market works, influence of hedging with derivatives on the company’s value, significant aspects of accounting, taxations and legal qualification of transactions with derivatives. As a result it was noted that each area may be important for the company and should be taken into account. The essence of transactions with derivatives and related risks will be understood better, if the company’s staff relies on the interdisciplinary approach, which is proposed in the article. JEL: G10, G30
Keywords
derivatives, hedging, interdisciplinary approach, futures markets