Embedded derivatives financial instruments: features of recognition and assessment insurance
Автор: Pozharitskaya I.M.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-2 (45), 2018 года.
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The problematic aspects of the recognition of derivative financial instruments are considered. Examples of the classification of embedded derivative financial instruments with respect to their relationship with the main contract are given. The criteria for recognizing derivatives in insurance are specified.
Insurance, financial instruments, derivative financial instruments, embedded derivative financial instruments
Короткий адрес: https://sciup.org/170180727
IDR: 170180727 | DOI: 10.24411/2411-0450-2018-10147
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