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Keywords: options
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Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (4): 757–773.
Published: 01 December 2013
... in accounting for such transactions, in particular their option-like features, and discuss how such option-like features appear in many financial contracts. We discuss ways that such difficulties can be addressed and conclude that a purely recognition-and-measurement approach is likely to be problematic...