Siregar, Dona; Anandarajan, Asokan; Hasan, Iftekhar - In: Review of Pacific Basin Financial Markets and Policies … 16 (2013) 01, pp. 1350004-1
In the last decade there has been a significant increase in the use of derivatives as a vehicle to manage financial risk. The sudden spurt of derivatives has resulted in the Financial Accounting Standards Board (FASB) being forced to develop new standards for quantification and disclosure. The...