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2016, vol. 45, br. 3, str. 50-73
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Računovodstveni tretman valutne opcije
Accounting treatment of currency options
Sažetak
Valutne opcije se često koriste za ublažavanje valutnih rizika proisteklih iz korporativnih aktivnosti. Njihova primena može biti kompleksna a problemi nastaju ako se suštinski elementi i principi u potpunosti ne razumeju. Iako nisu najjednostavniji finansijski proizvod, valutne opcije su zanimljive i korisne onima koji pokušavaju da naprave korak dalje na području upravljanja valutnim rizikom. Ovaj rad ima za cilj da prikaže opšta načela i specifičnosti računovodstvenog evidentiranja i vrednovanja valutnih opcija koje se koriste za zaštitu od rizika. Reč je o složenom procesu koji obuhvata, osim brojnih uslova, i primenu računovodstvenih pravila koja odstupaju od opšteprihvaćenih računovodstvenih principa.
Abstract
Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.
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