Concept of Derivatives and types?
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Answer / shiva
Derivatives are financial instruments that used as a risk
managment tool. the value of derivates derived from its
underlying assets like equity, commodity, currency or
foriegn exchng.
types od derivatives
Future
forward
options-call and put option
And hedgers, speculaters and arbitages are major
participants in dervivative mkt.
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Why Copyrights,patents,goodwill etc.etc. falls under real account and not nominal or personal account? I know anything which affect trading & Profit & Loss accounts are nominal accounts.And the above do not affect the Trading or P/L accounts but on the other hand they are intangible and neither can they fall under real accounts as Real accounts are those that are not personal and they are tangible. Again in another way if we see, Patents, Copyright ,Goodwill etc. etc. kindoff acts as a representative of a person or a company like in the same way as a Bank or Company name,so they can they not fall under Personal Account??
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