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Derivatives: An update
Author(s) -
Goldberg Stephen R.,
Godwin Joseph H.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080402
Subject(s) - accounting , risk analysis (engineering) , computer science , business
There has been an explosion of derivatives use in the past few years, and evolving products. But changing disclosure and accounting requirements make this a difficult area for CFOs. The authors give a useful update of current trends and requirements.