Statement 52 addressed foreign exchange forward contracts, and Statement 80 addressed exchange-traded futures contracts. ... transaction may have qualified for special accounting if it was a purchased option with certain characteristics or an interest rate futures contract ... Different sources of analogy often conflicted, and a wide range of answers sometimes was deemed supportable, but those answersanbsp;...
|Title||:||A guide to federal regulation of derivatives|
|Author||:||James Hamilton, Kenneth R. Benson, Matthew W. Lisle|
|Publisher||:||C C H Inc - 1998-06|