Kreowanie wyników finansowych z wykorzystaniem instrumentów pochodnych
Creating financial results with derivative instruments

Summary/Abstract: The aim of this paper is to present the influence of derivative instruments on finan¬cial results presented in the annual reports. It discusses obligatory accounting principles regard¬ing derivative as well as optional instruments, namely hedge accounting. It shows how these regulations may improve outcomes reported in profit and loss account and the reliability of fi-nancial statement as a whole. There is also an analysis of frauds, which may be committed with respect to derivative instruments to increase reported profits or decrease incurred losses.

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