Język Polski
English
Published
:
2019-12-30
Derivative Instruments in a Company's Accounting Books and in Its Financial Statements
Filip Garbacz
Abstract
Economic activity involves many decisions that business entities need to make every day, and, therefore entails risk. There are many types of risk that should be managed to reduce their negative impacts on business operations. Financial engineering offers many instruments enabling companies to secure a fixed level of the exchange rate, interest rate or price. Companies which use financial instruments mentioned in the article are required to properly register them in accounting books and present them in the financial statements. (original abstract)Keywords:
Derivatives, Financial statements, RiskDetails
References
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Authors
Citation rules
Garbacz, F. (2019). Derivative Instruments in a Company’s Accounting Books and in Its Financial Statements. The WSB University in Poznan Graduate Research Journal, 19(19), 33–47. https://doi.org/10.26349/dnswsb.0019.02
