Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

What is a derivative and how do they work? Despite derivatives (such as stock options) being a core part of the global financial system, with more than $600trn outstanding around the world, few people ...

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

The taxation of derivatives and financial products has developed in an uncoordinated and piecemeal fashion. Tax rules have largely been enacted in response to what the government has perceived as ...

The use of a derivative agreement to mitigate risk can be traced back to around 1754BC, when the Code of Hammurabi was set in stone in Babylon. That was 3,723 years before Euromoney began publication ...

In Part 1 of this three-part overview of the Commodity Futures Trading Commission (CFTC), we take a look at the basics of CFTC regulation, highlighting what you need to know about the agency and its ...

In the recent past, derivatives have suffered from a poor reputation, with some critics viewing derivative instruments as a form of legalised gambling. While derivatives can be used to speculate on ...