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Keywords: forward contracts
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (1): 181–195.
Published: 01 February 2013
... rate at the beginning of the game, changes it mid-game, and then offers a forward contract. The instructor alters the exchange rate again at the end of the game. Students perceived the exercise as effective in understanding foreign exchange risk and in learning the accounting for foreign currency...
