Browsing Faculty of Economic and Management Sciences by Subject "Options"

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The case of accounting treatment of options in the South African agricultural sector

Buys, Pieter Willem; Middelberg, Susanna Levina; Styger, Paul (Babes-Bolyai University of Cluj Napoca, 2011)

The main objective of the study is to investigate the accounting treatment of commodity options in the South African agricultural sector. Option contracts fall within the definition of a derivative as defined by IAS 39. ...
Performance of two zero-cost derivative strategies under different market conditions

Basson, L.J.; Van den Berg, Lee; Van Vuuren, Gary (Taylor & Francis, 2018)

Zero-cost collars are option-based strategies which—by matching prices received and paid for the component derivatives—provide costless protection for stock or index investments. The investors’ risk appetite determines ...