Instrumenty pochodne w Międzynarodowych Standardach Rachunkowości
Derivatives According to International Accounting Standards

Summary/Abstract: Using IAS 32 and IAS 39 the article concentrates on derivatives. In the short introduction it explains the need for discussion under the derivatives and a history of their regulations. The article gives both the definition of derivatives according to the standard and the practical exam-ples. Then it explains the method of valuation for derivatives according to IAS 39. In the sum-mary it gives the practical issues coming from the regulations.

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