Accounting for Derivatives
Publication Type
Encyclopaedia
Publication Date
2005
Abstract
The chapter explains the implications of International Accounting Standard 39 on financial reporting with respect to how the standard changes the landscape of historical cost reporting through requiring financial instruments to be measured at fair value. The chapter also analyzes the impact of hedge accounting rules on corporate reporting.
Keywords
Accounting
Discipline
Accounting
Research Areas
Corporate Reporting and Disclosure
Publication
Blackwell Encyclopedia of Management
ISBN
9781405163897
Publisher
Blackwell
City or Country
Malden, MA
Citation
Tan, Pearl and Peter Lee. 2005. "Accounting for Derivatives". In Blackwell Encyclopedia of Management, edited by Cary Cooper. Malden, MA: Blackwell.
Additional URL
http://www.worldcat.org/oclc/767809469
COinS