Abstract
The increasing use of derivative transactions has raised serious questions about their risks. This article highlights current regulatory developments and includes a model disclosure and some useful management checklists for meeting the new requirements.
| Original language | English |
|---|---|
| Pages (from-to) | 1-16 |
| Number of pages | 16 |
| Journal | Journal of Corporate Accounting and Finance |
| Volume | 6 |
| Issue number | 1 |
| DOIs | |
| State | Published - Sep 1 1994 |