The History, Use, and Effects of Derivatives in Accounting

By Nick Ciuffreda

Faculty Mentor: Ken Machande

Abstract

This presentation will focus on the history, use, and effects of derivative instruments in accounting. The main focus of the project will be the showcase of the use of derivatives by the Fortune 100 companies in the database that I created which tracks how each company uses derivatives for not only themselves, but for client purposes (if they are in that type of industry). Thank you to anyone who watches, I hope you learn something new!


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