Problem wyceny bilansowej pochodnych instrumentów finansowych wbudowanych w walutowe umowy najmu
The embedded derivatives evaluation in the context of indefinite currency lease contracts

Summary/Abstract: The paper tackles the problem of the evaluation of embedded derivatives arising in some office lease contracts denominated in foreign currencies. There are presented some advantages and drawbacks of the regulations concerned and the impact they have on the financial statements. Finally, the justification of the regulations is being discussed.

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