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

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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

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

Balance Sheet , Volume 11 (3): 6 – Sep 1, 2003

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Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960310491163
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Balance SheetEmerald Publishing

Published: Sep 1, 2003

Keywords: Financial instruments; Derivative markets; Accounting standards

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