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derivative
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derivative

In mathematics, the limit of the gradient of a chord linking two points on a curve as the distance between the points tends to zero; for a function of a single variable, y = f(x), it is denoted by f ′(x), Df(x), or dy/dx, and is equal to the gradient of the curve.

derivative

Financial instrument whose value is derived from underlying assets, be they commodities, currency, debt, or other financial instruments. Futures, options, and swaps are all examples of derivatives. Traded in their own market, derivatives are a specialist, highly geared, high-risk, speculative form of trading. The risk associated with them was something derivative trader Nick Leeson and his employer, Barings Bank, found out to their cost.



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? Mentioned in ? References in periodicals archive
 
133, Accounting for Derivative Instruments and Hedging Activities, do not provide adequate information to financial statement users.
FASB seeking comments on derivative, hedging activity by CPA Letter
Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold by the reporting entity over a reasonable period in the normal course of business.
Official releases: FASB No. 149 ... AICPA Council resolutions by Journal of Accountancy
133 -- the rule pertaining to derivative instruments and hedging transactions -- many observers voiced concerns that a host of contractual arrangements, including many purchases and sales agreements, satisfied the definition of a derivative and had to be accounted for as such.
What's normal in derivatives accounting. (Derivatives) by Kawaller, Ira G. / Financial Executive
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