As a financial asset, futures have two ways of accounting.

1. Financial assets designated as fair value and whose changes are included in current profits and losses.

2. Transactional financial assets.

The first is what we often call hedge bookkeeping.

The second is the general bookkeeping of speculative transactions.

First, financial assets and financial liabilities whose changes can be included in current profits and losses due to risk exposure control. Of course, hedging transactions need to apply to the exchange for positions through brokerage companies.