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2016, vol. 45, br. 3, str. 50-73
Računovodstveni tretman valutne opcije
Master World d.o.o., Beograd

e-adresadanicaprosic@eunet.rs
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.
Reference
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Allayannis, G., Ihrig, J., Weston, J.P. (2001) Exchange-Rate Hedging: Financial versus Operational Strategies. American Economic Review, 91(2): 391-395
Eiteman, D.K., Stonehill, A.I., Moffett, M.H. (2001) Multinational business finance. Boston: Addison-Wesley, 9th ed
Garman, M.B., Kohlhagen, S.W. (1983) Foreign currency option values. Journal of International Money and Finance, 2(3): 231-237
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IASB Expert Advisory Panel (2008) Measuring and disclosing the fair value of financial instruments in markets that are no longer active. IASCF, Draft Document, 16. September
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Kraus, K.M. (2010) Advanced Option Trading: Approaches, Tools, and Techniques for Professional Traders, e-book. McGraw-Hill, pp. 18
Lung, P.P. (2001) Information content in asymmetries of call and put currency options. Texas Tech University, A Dissertation, https://repositories.tdl.org/ttu-ir/bitstream/handle/, (31.05.2015)
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/bankarstvo1603050P
objavljen u SCIndeksu: 01.12.2016.
Creative Commons License 4.0

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