PROBLEMS IN LEGISLATIVE CONTROL OF FINANCIAL DERIVATIVES ACCOUNTING AND TAXATION
The main issues in the sphere of legislative control for derivatives transactions are discussed. There are worked out recommendations for unified terminology and identification of DFI for the purpose of accounting and taxation, evaluation methods and methods for DFI accounting and analytical procurement control in accordance with IFRS and current DFI market development requirements.
Keywords: derivative financial instruments, futures financial instruments, futures contract, option
contract, taxation of futures financial instruments, market cost, estimated cost, fair value, DFI
accounting methodology, accounting and analytical procurement for DFI management.
Elena E. Popova, candidate of Economics, associate professor of Samara State University of Economics.