Introductory Cases on Accounting for Derivative
Instruments and Hedging Activities*


Walter R. Teets and Robert Uhl


Overall Case Objectives and Content

Case Listing and Summaries

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*Both Walter Teets and Robert Uhl were associated with the U.S. Securities and Exchange Commission during the time the project "Introductory Cases on Accounting for Derivative Instruments and Hedging Activities" was developed. The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees. The views expressed herein are those of the authors and do not necessarily reflect the views of the Commission or of the authors' colleagues upon the staff of the Commission.