Browsing Núm. 52 (2016) by Subject "Financial Hybrid"
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Tratamiento de las opciones Call Spread y de las primas asociadas a opciones financieras en el Impuesto a la Renta
(Pontificia Universidad Católica del PerúPE, 2016)In this article, the authors explain the type of treatment the Call Spread options should be given. They argue that these should be treated as a unique derivative and not as one compound by two independent elements. Likewise, ...