%0 Journal Article %T FASB’s Statement No. 133 on Derivatives and Barings Bank: The Case for Value at Risk (VAR) %A Alkafaji, A.Yass %A Balsara, Nauzer %A Aburmishan, N.Judith %J Accounting Research Journal %V 19 %N 2 %P 94-104 %@ 1030-9616 %D 2006-12-01 %I Emerald Group Publishing Limited %~ DeepDyve