Study and Propose Solutions to Implement Accounting of Derivative Financial Instruments to Prevent Risks in Vietnamese Enterprises


Thi Thu Hoai Pham , Thi Thuy Nguyen ,

Download Full PDF Pages: 86-92 | Views: 887 | Downloads: 253 | DOI: 10.5281/zenodo.3496797

Volume 8 - June 2019 (06)


The article has a general assessment of risk prevention by derivative financial instruments in Vietnamese enterprises. We have evaluated the contributions and limitations of derivative financial instruments in risk prevention of Vietnamese enterprises. Since then, we propose solutions to effectively use derivative financial instruments and derivative financial instruments to reduce risks for Vietnamese enterprises


Derivative financial instruments, derivative financial instruments, Vietnam


i.        State Bank of Vietnam 2007, Proceedings of Scientific Conference "Solutions to develop derivative market in Vietnam", Culture and Information Publishing House.

ii.      Nguyen Van Tien, modern international finance in open economy, fourth edition, Statistical Publishing House, pp30-32, page 48-58, page 80-89, page 100-108.

iii.    Nguyen Van Tien, Handbook of foreign exchange market and foreign exchange transactions, published for the fifth time, Publisher of Statistics.

iv.     Pham Thi Hoang Anh, Derivative tool in exchange rate risk prevention at commercial banks in Vietnam, Banking Journal, November 10, 2008, pp. 35-40.

v.       Tran Thi Phuong Dung 2008, Graduation thesis "Solutions to develop foreign currency options transactions in Vietnam (2008-2020), case studies at Vietnam Export Import Commercial Joint Stock Bank (Eximbank)", University Foreign Trade.

vi.     David A. Dubofsky & Thomas W.Miller 2003, Derivatives valuation and risk management, Oxford University Press Publishing House, pp 208-238.

vii.   Jeff Madura 2006, International Financial Management, Jomson South-Western.

viii. Viktor Popov and Yann Stutzmann 2003, How is foreign exchange risk managed?, Pp 14-15.

ix.     John C. Hull, Option Futures and other derivatives, seventh edition, Pearson Education International.

Cite this Article: