Can Accountants Demystify Derivatives?

This article is the second of a two‐part series that addresses the claim that accountants do not understand derivatives. It provides pointers accountants can use to record derivatives even when actual mastery over them is elusive. The author then proposes a generalized “derivatives knowledge process...

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Bibliographic Details
Published in:The Journal of Corporate Accounting & Finance 2014-09, Vol.25 (6), p.49-54
Main Author: Guyader, Louis P. Le
Format: Article
Language:English
Subjects:
Accountants
Contracts
Derivatives
Knowledge
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Summary:This article is the second of a two‐part series that addresses the claim that accountants do not understand derivatives. It provides pointers accountants can use to record derivatives even when actual mastery over them is elusive. The author then proposes a generalized “derivatives knowledge process” for accountants—to truly demystify derivatives. © 2014 Wiley Periodicals, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.21988