The Calculus is made up of a few basic principles that anyone can understand. If looked at in the right way, it’s easy to apply these principles to the world around you and to see how the real world ...

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An energy derivative is a financial instrument that derives its value from the price of an underlying energy commodity, like oil, natural gas, or electricity. These derivatives include energy futures ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

Derivative income exchange-traded funds are gaining ground with financial advisors, as more firms look to expand their income-generating toolkit amid market volatility and evolving investor ...

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

One of the biggest problems with Basel III and current banking regulation is that it fails to tackle the regulation of derivatives adequately. Far too little information about derivative contracts is ...

Changes in the way derivative valuations are determined and accounted for has led to an expansion in the Treasurer’s roles and responsibilities. With ninety-four percent of the world’s largest ...