REFERENCES

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

Chicago Mercantile Exchange Website. http://www.cme.com

E-D 162-B, "Accounting for Derivative and Similar Financial Instruments and for Hedging Activities", FASB, 1996,
http://www.rutgers.edu/Accounting/raw/fasb/draft/derhed/derhed01.html

IFCI Glossary Website, International Finance and Commodities Institute.
http://risk.ifci.ch/glossary.htm.

Managing Financial Risk With Forwards, Futures, Options, and Swaps. Chapters 3 & 6 distributed to our
Accounting Theory Class.

Schroeder, Richard G., and Myrtle W. Clark. Accounting Theory. 6th Edition. New York, NY: John
Wiley and Sons, 1998.

SEC Homepage. http://www.sec.gov.

Statement of Financial Accounting Standards No. 52, "Foreign Currency Translation" , FASB, 1981, http://www.rutgers.edu/Accounting/raw/fasb/st/summary/stsum52.htm