Wycena i ewidencja kontraktu swap stopy procentowej (IRS) stosowanego w procesie restrukturyzacji zadłużenia
Valuation and recording of interest rate swap used for debt restructuring

Summary/Abstract: This article demonstrates that interest rate swap used for debt restructuring (as a part of synthetic financial instrument) should not be valued and recorded separately, because the created synthetic financial instrument, in accordance with economic substance, should be valued and recorded as a whole. This method of valuation and recording, as was proved, does not reduce the cope of information about each of the elements of the synthetic financial instrument.

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