From your review of the article "Financial reporting and financial crises: The case for measuring financial instruments at fair value in the financial statements. Accounting Horizons, 25(2), 409-417.", and the Mitsubishi Case, disuss the following: Mitsubishi carries some derivative financial instruments that are mentioned on page 67 in the Cases in Financial Reporting 7th Edition text. In your opinion after reading the library article; do you think derivatives are too risky? If so, what are your arguments against the risk? And if you agree with the risk, why?