Derivative financial instruments: options in the accounting of non-financial organizations

Abstract

The problems of accounting for derivative financial instruments, in particular, options, due to their complexity and uncertainty in the legislative and regulatory acts of the Russian Federation for accounting in non-financial organizations, are practically not considered, while a number of regulations are devoted to accounting for derivative financial instruments by non-credit financial organizations. In the article, the authors considered it necessary to raise the issue and determine approaches to solving the problem of reflecting transactions with options in the accounting of non-financial organizations. In solving this issue, the authors proceeded from the concept of accounting for contractual obligations, which requires the reflection of the underlying asset in an unchanged fair value measurement, and when market conditions change, it is reflected through other comprehensive income of a non-financial organization.