A change in _______ or its application is appropriate if the change results in a measurement that is equally or more representative of fair value in the circumstances.
A private agreement to buy or sell a given quantity of an asset such as a currency, interest rate or commodity at a specified future date at a specified price is called:
What are especially effective in investment strategy, because of the powerful risk management attributes they provide?
In determining whether an operation is self-sustaining or integrated, what you do not need to consider is: