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 use of a derivative agreement to mitigate risk can be traced back to around 1754BC, when the Code of Hammurabi was set in stone in Babylon. That was 3,723 years before Euromoney began publication ...

What is a derivative and how do they work? Despite derivatives (such as stock options) being a core part of the global financial system, with more than $600trn outstanding around the world, few people ...

Ben is the former Retirement and Investing Editor for Forbes Advisor. With two decades of business and finance journalism experience, Ben has covered breaking market news, written on equity markets ...

Derivatives are financial instruments whose prices are based on the prices of other assets such as commodities and other financial instruments. Forward contracts, futures contracts and stock-share ...