Derivatives Accounting
Definition: Recognition of forwards, futures, options, swaps
Scope:ModerateDifficulty:Very Difficult
Part of: Cross-Cutting Technical Accounting
Recognition of forwards, futures, options, swaps
StandardsASC 815, IFRS 9
CertificationsCPA, CFA, FRM
GeographyMark-to-market
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Derivative (finance) — Wikipedia