У статті визначено основні проблеми ведення обліку опціонних контрактів, зокрема: первісна оцінка опціонів, пе­реоцінка опціонів, методичні підходи відображення в обліку опціонів. На основі гармонізації з МСФЗ запропоновано удосконалення щодо фінансового обліку опціонів. Здійснено аналіз стратегій комбінацій опціонів на основі визначення можливих фінансових результатів залежно від ціни спот на ринку.

Ключові слова: похідні фінансові інструменти, опціон call; опціон put; стратегії комбінацій опціонів; премія.

Надійшла до редколегії 26.07.16

DOI: https://doi.org/10.17721/1728-2667.2016/185-8/1

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