Accounting Treatment of the Risk Management in the Modern Trade Banking Activity

Authors

  • Dr Ivo Chehlarov Department of Accounting and Analysis, Faculty of Finance and Accounting, UNWE Author

Abstract

The object of the study is the economic characteristics of the financial instruments and the possibility of their usage in the process of active management of the inherent in the modern trade banking activity risk. The analysis is concentrated on the methodological aspects of the accounting treatment of the different strategies for management of interest, currency and credit risk using various financial instruments like options, futures, forwards, swap transactions.

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Published

2005-12-06

Issue

No. 2 (2005)

Section

Articles

License

Copyright (c) 2005 Ivo Chehlarov (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Chehlarov, I. (2005). Accounting Treatment of the Risk Management in the Modern Trade Banking Activity. Research Papers, 2, 217-274. https://bjiep.e-dnrs.org/index.php/rp/article/view/5806