Investigation of disclosure of derivatives in financial statements of financial institutions : a cross-cultural study.

• Main Authors: Leow, Wei Chieh., Leow, Wei Chang., Wong, Onn Chee.
• Other Authors: Tan, Pearl Hock Neo
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/9044
• Institution: Nanyang Technological University

The paper compiles the standards of disclosure of derivatives in U.S, U.K. and Singapore(IAS). It evaluates the de facto derivative disclosure practices in these countries. It also compares the derivative disclosures practices in Singapore before and after CFC recommendation.