Question:What does the term derivative mean for accounting purposes? 

A A financial instrument the value of which is derived from another financial instrument 
B A financial instrument such as a stock or bond 
C A liability of which the obligation is derived based on interest rates 
D An asset the value of which is derived by the current trade in value 

+ Answer
B 

+ Explanation
Answer not sure

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Md. Habib Ullah

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