PT - JOURNAL ARTICLE AU - Jennifer N. Carpenter TI - Current Issues in Accounting for Derivatives AID - 10.3905/jod.1996.407943 DP - 1996 Feb 29 TA - The Journal of Derivatives PG - 65--71 VI - 3 IP - 3 4099 - https://pm-research.com/content/3/3/65.short 4100 - https://pm-research.com/content/3/3/65.full