DOI: 10.2308/issues-2024-114 ISSN: 0739-3172

Derivatives, a Fairy Tale: Introducing Intermediate Accounting Students to Derivatives

Gia M. Chevis, Melanie I. Millar, Erin B. Nickell
Show PDF Cite

ABSTRACT

This instructional resource provides a straightforward introduction to derivatives for students with limited background in financial instruments, focusing on the reasons why derivative markets exist and their applications as risk management tools. By describing these financial instruments in relatively simple terms, the resource serves as a low-cost way to incorporate an advanced topic earlier in the accounting curriculum or to provide a brief, intuitive introduction prior to more technical textbook coverage.

More from our Archive