Browsing Faculty of Economic and Management Sciences by Subject "Options"
Now showing items 1-2 of 2
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The case of accounting treatment of options in the South African agricultural sector
(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
(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 ...