Contratos de futuros

: algumas questões jurídicas e contabilísticas

Abstract

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.

Date of Award	5 Feb 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)