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Derivatives Accounting. Journal of Derivatives Accounting - JDA, www.jofda.com/

A set of rules governing the reporting and disclosures of financial instruments commonly known as derivatives which include options, swaps, warrants, structured products and complex business combinations agreements. In the United States, derivatives accounting is governed by SFAS 133. There are other specific standards that address specific areas such as special purpose entities. In Europe and the rest of the world, derivatives accounting is governed by standards set by the International Accounting Standard Board - IASB and notable IAS 39.