π-Economy π-Economy 2782-6015 31 Granting of the information on derivatives in the financial reporting Предоставление информации о сделках с производными финансовыми инструментами Ulyanov Vasiliy ulyanov_vs@mail.ru 10 08 2010 4 102 149 153

In the article main principles of disclosing of the information on derivatives under the international standards of the financial reporting are considered, and also the series of measures, directed on improvement of quality of the represented information on derivatives is offered.

 DERIVATIVES DERIVATIVE FINANCIAL INSTRUMENTS FINANCIAL REPORTING BOOK KEEPING HEDGING