Problem wyceny bilansowej pochodnych
instrumentów finansowych
wbudowanych w walutowe umowy najmu
The embedded derivatives evaluation in the context of
indefinite currency lease contracts
Author(s): Joanna StefaniakSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
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.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2004
- Issue No: 19
- Page Range: 102-113
- Page Count: 11
- Language: Polish