The intrinsic complexity of the financial derivatives market has emerged as both an incentive to engage in it, and a key source of its inherent instability. Regulators now faced with the challenge of ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

Derivatives are financial instruments whose value is derived from one or more underlying assets or securities (e.g., a stock, bond, currency, or index). A derivative is a contract that derives its ...