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

• المؤلفون الرئيسيون: Leow, Wei Chieh., Leow, Wei Chang., Wong, Onn Chee.
• مؤلفون آخرون: Tan, Pearl Hock Neo
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Disclosure
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/9044
• المؤسسة: 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.