Abstract:
Practice usage and management the derivative instruments on the example of non-financial organizations is analyzed in the article. In particular, the issues related to the purpose of application and selection of specific instruments in these organizations. The main types of risks that can be managed with the help of derivatives are also considered in the article. And one more example, when derivative instrument as a risk management tool become a source of actual losses, has been demonstrated and analyzed. CZU: 657.421.1:061.2 ; JEL: G32, M41, O16.
Description:
PANKOV, Pavel. The analysis of derivatives usage in the non-financial organizations. The analysis of derivatives usage in the non-financial organizations. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 302-306. ISBN 978-9975-127-67-7.