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

• Authors: Bielawski, Paweł

Abstracts

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).

Keywords

EN

instrumenty syntetyczne; Koszt historyczny; wartość godziwa; Synthetic financial instruments; Fair Value; historical cost

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(58(114))
• Pages: 1-22

Contributors

author

Bielawski, Paweł