Financial instruments: fair values and disclosure

This is an edited text of the response submitted by the Financial Instruments Task Force of the Association for Investment Management and Research to the International Accounting Standards Board in response to the Joint Working Group Draft Standard and Basic Conclusions dated 22 December 2000. It provides a summation of all the great issues involved in the debate over accounting for financial instruments.

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Year of publication:	2002
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 10.2002, 1, p. 12-19
Publisher:	MCB UP Ltd
Subject:	Financial reporting \| Financial analysts \| Accounting standards \| Hedging \| Value analysis

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/09657960210697355 [DOI]
Source:	Other ZBW resources

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