RT Journal Article SR Electronic T1 Current Issues in Accounting for Derivatives JF The Journal of Derivatives FD Institutional Investor Journals SP 65 OP 71 DO 10.3905/jod.1996.407943 VO 3 IS 3 A1 Jennifer N. Carpenter YR 1996 UL https://pm-research.com/content/3/3/65.abstract AB