On the formation of qualification requirements for contracts with built-in derivative financial instruments

This work shows the need to improve the accounting regulator concerning the identification of embedded derivatives (ED). This issue is practically not reflected in the existing regulations and regulatory documents, which gives rise to discussions and controversies. In this connection, the work shows an analysis of the empirical base, and also based on the analogy method, the author's development of qualification characteristics for the identification of embedded derivatives in contracts is considered. It is assumed that this development will make the accounting more correct, and will also be the basis for the formation of a specialized position for accounting for embedded derivatives.