Title

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

Additional URL

http://www.worldcat.org/oclc/767809469