Vývoj vykazování derivátových nástrojů

This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provide a basic overview of derivative instruments'categorisation, mechanics, valuation and uses. Section 3 studies the principles that ensure the provision of useful financial information, with specific focus on financial instruments. Sections 4, 5 and 6 trace the development of US and international accounting standards pertaining to derivatives and financial instruments in general. The focus of the thesis lies with their measurement, recognition and disclosure.