Identyfikacja i klasyfikacja instrumentów pochodnych (zakupionych dla celów spekulacyjnych) w polskim prawie bilansowym – propozycje zmian. Artykuł
Recognition and classification of derivatives (bought for speculation) on the basis of Polish accounting law – propositions of changes. Disscusion pa

Summary/Abstract: This article shows divergences between the definition of derivative as introduced into Polish accounting law and the definition of derivative accepted in the finance theory. For example: commodity derivatives (in finance theory sense) do not come within the definition of derivative as accepted in Polish accounting law. As a consequence a new definition of derivative consistent with the definition accepted in the finance theory, was proposed, as well as a new classification of derivatives bought for speculation (considered as substitutes of basic instruments), because it was proved that the classification which is used at present creates an artificial division of derivatives into two groups: 􀂙 „derivatives in accounting law”, 􀂙 „other contracts”.

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