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Unformatted text preview: securities. 3. Understand what derivatives are and why they exist. 4. Explain the various types of financial risks, including how they arise. 5. Understand what options, forwards, and futures are. 6. Describe the recognition, measurement, and presentation issues for options, forwards, and futures. 7. Describe the various types of stock compensation plans. 8. Explain the differences between employee and compensatory option plans and other options. 9. Describe the accounting for compensatory stock option plans. 10. Compare current Canadian and international GAAP, and understand which direction international GAAP is going. After studying the appendices students should be able to:...
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- Spring '10