Lopes, Patricia Teixeira; Rodrigues, Lucia Lima - Faculdade de Economia, Universidade do Porto - 2004
financial instruments for which the adoption of fair value is required (that is, held-for-trading and available …-for-sale financial assets). In what derivative instruments are concerned, we found that the fair value measurement criterion is being … instruments will be needed. These findings throw light on the challenges of adopting IAS, particularly with respect to fair value …