Browsing by Keywords "financial derivatives"
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Stock options fair value in accordance with IFRS 9 financial instruments.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
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Publication Date: 2022-10-13The purpose of this dissertation is to present the accounting procedures of documentation and measurement created by the use of complex financial instruments in the context of the hedging strategy followed by corporate ... -
Derivatives and accounting of derivatives
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
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Publication Date: 2016-06-30This work deals with the financial derivative products and their accounting treatment. There is made an initially theoretical approach to the subject, both for those acquired for speculative purposes and hedging in order ... -
Derivative financial products in commodities markets.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
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Publication Date: 2018-05-23This study deals with derivative financial products, which derive their value. This means that they have the commodities and markets traded as underlying products. Nowadays commodities have a dominant position in the global ...