Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up

Derivatives reporting requirements are numerous and varied – from the disclosure only requirements of FRS 13, to the abolishment of hedge accounting proposed by the JWG. The present article attempts to outline the differences and similarities between the various derivatives accounting standards and proposed standards.

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Year of publication:	2003
Authors:	Dunne, Theresa ; Helliar, Christine ; Power, David
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 11.2003, 3, p. 23-28
Publisher:	MCB UP Ltd
Subject:	Financial instruments \| Derivative markets \| Accounting standards

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/09657960310491163 [DOI]
Source:	Other ZBW resources

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014689117