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

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

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

Paul Chisnall
Balance Sheet , Volume 9 (4): 11 – Dec 1, 2001
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Publisher
Emerald Publishing
Copyright
none
ISSN
0965-7967
DOI
10.1108/09657960110696681
Publisher site
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Abstract

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.

Journal

Balance Sheet – Emerald Publishing

Published: Dec 1, 2001

Keywords: Accounting standards; Liquidity; Risk management; Disclosure; Banking

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