Embedded derivative
A derivative component inside a non-derivative host contract.
This one is not written up yet
The definition above is the short version. A full explanation — how it works, a worked example and the exam traps — is still being written. In the meantime the chapter below covers it in context.
Written up from the same chapter
Where this is taught
- Series IV · Chapter 9: Accounting and Taxation of IRDintroduced here
- Series I · Chapter 9: Accounting and Taxation of ETCDintroduced here
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