Contratos de futuros
: algumas questões jurídicas e contabilísticas

  • Sara Alexandra da Silva Duarte (Student)

Student thesis: Master's Thesis


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 Award5 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)


  • Energy sector
  • Oil
  • Derivative financial instruments
  • Future contracts
  • Hedging
  • Hedge accounting


  • Mestrado em Direito e Gestão

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