Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

The derivatives market doesn’t deal with fungible assets. Instead, it’s a secondary market focused on the volatility of capital markets and assets. As the name implies, the financial products traded ...

Derivatives are financial instruments whose value is derived from one or more underlying assets or securities (e.g., a stock, bond, currency, or index). A derivative is a contract that derives its ...