Contratos de futuros
: algumas questões jurídicas e contabilísticas

  • Sara Alexandra da Silva Duarte (Student)

Student thesis: Master's Thesis

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

UN SDGs

This student thesis contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 8 - Decent Work and Economic Growth
    SDG 8 Decent Work and Economic Growth
  2. SDG 9 - Industry, Innovation, and Infrastructure
    SDG 9 Industry, Innovation, and Infrastructure
  3. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

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

Designation

  • Mestrado em Direito e Gestão

Cite this

Links

'