Wbudowane instrumenty pochodne – przepisy wykonawcze do ustawy o rachunkowości i rozwiązania międzynarodowe a polska praktyka gospodarcza
Embedded derivatives – Polish business practice in the light of Polish and interna-tional accounting rules

Summary/Abstract: Embedded derivatives are the main subject of this article. If certain conditions are met, a hybrid contract must be split into its derivative and host contract components. Then these two components must be accounted for separately. However, Polish regula-tions are not satisfactory as far as embedded derivatives are concerned A guidance how to treat such contracts is presented in International Accounting Standard No. 39 as well as in IAS 39 Implementation Guidance. The article presents one of the methods of em-bedded derivative’s measurement if it is connected with a “normal” purchase contract (host contract) provided it is denominated in foreign currency. The influence of embed-ded derivatives on different elements of financial statements was also presented in this article.

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