FAS 133 Option Fair Value Hedges: Financial Engineering and Financial Accounting Perspectives
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting and the Financial Crisis: Messenger or Contributor
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The option is a financial derivative, which is regularly employed in reducing the risk of its underlying securities. However, investing in options is still risky. Such risk becomes much more severe for speculators who utilize options as a means of leverage to increase their potential returns. In order to mitigate risk on their positions, the rudimentary concept of financial option insurance is ...
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ژورنال
عنوان ژورنال: CFA Digest
سال: 2003
ISSN: 0046-9777,1938-3320
DOI: 10.2469/dig.v33.n2.1271