References

Books

Beams, Floyd A. Advanced Accounting. Prentice Hall : New Jersey, 1996.

Chance, Don M. An Introduction to Derivatives. Harcourt Brace College Publishers : Orlando, 1995.

Deloitte & Touche LLP. Internal Countrol Issues In Derivatives Usage. AICPCA : New Jersey, 1996.

Jarnagin, Bill D. Financial Accounting Standards - Explanation and Analysis. CCH Incorporated : Chicago, 1996.

Managing Financial Risk With Forwards, Futures, Options, and Swaps. Chapters 3 & 5 that were distributed to our
Accounting Theory Class.

Trade Publications

AICPA. Exposure Draft: Accounting for Derivative and Similar Financial Instruments and for Hedging Activities. AICPA : New Jersey, 1996.

FASB. Original Pronouncements - Accounting Standards as of June 1, 1996. volume II. FASB : Norwalk, 1996.

Web sites

Linking to Don M. Chance's web site will provide you with a list of a sites on the web that will enable you to access any type of information on derivative financial instruments that is currently available. I have gone through his list and have found it very insightful. However, he does not include the URL's on his site, but only provides the site titles and then links you to the corresponding site. Therefore, I will link you to his site.

Don's kick-ass derivatives list.