Przesłanki wprowadzenia i zakres przedmiotu„Rachunkowość instrumentów finansowych"
The reasons for introducing the subject of „accounting for financial instruments" and the rangę of problems which are presented on classes

Summary/Abstract: The development of financial markets has a significant influence on using financial instruments by enterprises. Not only, is it implying more and more common use of traditional securities, but ałso it is the major factor of inventing new financial instruments, for instance derivatives. As far as the accounting side of this matter is concerned, it is regulated in the intemational standards of MSR 32 and MSR 39. Introducing this problem into Polish regulations on 1 January 2002 was the main reason for creating new classes of „Accounting for financial instruments" at the University of Sczczecin. This article outlines: - the problems presented on „Accounting for financial instruments" classes, - specific difficulties which are discussed on łectures, - exampłes of exercises.

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