%0 Journal Article %A Gary L. Gastineau %T Some Derivatives Accountsing Issues %D 1995 %R 10.3905/jod.1995.407918 %J The Journal of Derivatives %P 73-78 %V 2 %N 3 %U https://jod.pm-research.com/content/iijderiv/2/3/73.full.pdf