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2010 | 2010(58(114)) | 1-22
Article title

Synthetic financial instruments in the context of application of historical cost and fair value

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EN
In this article, the author presents the rules for creating synthetic instruments. On the basis of long put and short put parity and cost of carry model, the author creates a long strangle and long straddle strategies for real instruments (options) and synthetic instruments. To make a balance sheet valuation of long strangle and long straddle strategies, two accounting valuation methods were used in both cases: purchase price and fair value (mixed model of valuation).
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