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Keywords: Accounting
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Journal Articles
Journal of Derivatives and Quantitative Studies: Seonmul yeon’gu (2018) 26 (2): 153–182.
Published: 31 May 2018
...Jeong Phil Yang; Uk Chang; Young Soo Choi This study aims to deal with the valuation and accounting of complex derivative instruments. This study attempts to propose a convergence plan by presenting a pricing (fair value evaluation) alternative that considers the accounting process. In this paper...
