Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
Author:
Publisher
Elsevier BV
Subject
Sociology and Political Science,Finance,Accounting
Reference9 articles.
1. Compliance with SEC disclosure requirements about market risk;Blankley;Journal of Derivatives,2000
2. The progression from voluntary to mandatory derivative instrument disclosures – Look who's talking;Chalmers;Australian Accounting Review,2001
3. Practice versus prescription in the disclosure and recognition of derivatives;Chalmers;Australian Accounting Review,2000
4. Effects of adoption of international financial reporting standards in Belgium: The evidence from BEL-20 companies;Jermakowicz;Accounting in Europe,2004
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