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Os instrumentos financeiros derivados contam com uma vasta literatura económica e uma extensa coletânea de estudos realizados acerca de tópicos direta ou indiretamente relacionados. Contudo, tais instrumentos padecem da escassez doutrinal. Perante este panorama, esta dissertação está essencialmente dividida em duas partes, uma visão histórica e económica do tema e, posteriormente, uma apresentação dos aspetos gerais do regime jurídico dos contratos de futuros e do seu enquadramento no normativo contabilístico português e internacional.
Financial derivatives have a vast economic literature and an extensive collection of studies on directly or indirectly related topics. However, such instruments suffer from a dearth of doctrine. Against this background, this dissertation is essentially divided into two parts, a historical and economic overview of the subject and, subsequently, a presentation of the general aspects of the legal regime of futures contracts and its framework in Portuguese and international accounting standards.
Financial derivatives have a vast economic literature and an extensive collection of studies on directly or indirectly related topics. However, such instruments suffer from a dearth of doctrine. Against this background, this dissertation is essentially divided into two parts, a historical and economic overview of the subject and, subsequently, a presentation of the general aspects of the legal regime of futures contracts and its framework in Portuguese and international accounting standards.
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Setor energético Petróleo Instrumentos financeiros derivados Contratos de futuros Cobertura de risco Contabilidade de cobertura Energy sector Oil Derivative financial instruments Future contracts Hedging Hedge accounting