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ARTICLES & RESEARCH


Accounting for Derivatives: An Update
In August of this year, the FASB released an amendment to the derivatives accounting rules setting out changes that should, for the most par


Accounting for Derivatives
The basic premise of accounting is the accurate disclosure of information to allow the market to make informed judgments about firm value. S


Report on the London Whale Trades
In July 2012, the U.S. Senate Permanent Subcommittee on Investigations initiated a bipartisan investigation into the trades. Over the cours
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