The way ahead on financial instruments: the banks have their say

The issue of how banks should disclose the effects of financial instruments is fraught. The global standard‐setting community put forward their views in what became known as the Joint Working Group’s proposals. These aroused strong feelings in the banking world. This article is the first detailed response from the banking community. It argues for evolution of the rules rather than radical change.

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Year of publication:	2001
Authors:	Chisnall, Paul
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 9.2001, 4, p. 11-21
Publisher:	MCB UP Ltd
Subject:	Financial accounting \| Accounting standards \| Liquidity \| Risk management \| Disclosure \| Banking

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Type of publication:	Article
Type of publication (narrower categories):	technical-paper
Language:	English
Other identifiers:	10.1108/09657960110696681 [DOI]
Source:	Other ZBW resources

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