Derivatives recognition and hedge-accounting treatment, an empirical study of the rules prescribed by SFAS 133 and some alternatives

Fortin, Steve2006-07-282006-07-2820002000http://hdl.handle.net/10012/487application/pdf7031414 bytesapplication/pdfenCopyright: 2000, Fortin, Steve. All rights reserved.Harvested from Collections CanadaDerivatives recognition and hedge-accounting treatment, an empirical study of the rules prescribed by SFAS 133 and some alternativesDoctoral Thesis