Accounting for Derivatives
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...
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Institutional Knowledge at Singapore Management University
2005
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/605 http://catalogue.smu.edu.sg/record=b1076581~S1 |
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sg-smu-ink.soa_research-16042010-09-22T14:12:03Z Accounting for Derivatives TAN, Pearl Hock Neo LEE, Peter Lip-Nyean 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. 2005-01-01T08:00:00Z text https://ink.library.smu.edu.sg/soa_research/605 http://catalogue.smu.edu.sg/record=b1076581~S1 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Accounting |
| institution |
Singapore Management University |
| building |
SMU Libraries |
| continent |
Asia |
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Singapore Singapore |
| content_provider |
SMU Libraries |
| collection |
InK@SMU |
| language |
English |
| topic |
Accounting Accounting |
| spellingShingle |
Accounting Accounting TAN, Pearl Hock Neo LEE, Peter Lip-Nyean Accounting for Derivatives |
| description |
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. |
| format |
text |
| author |
TAN, Pearl Hock Neo LEE, Peter Lip-Nyean |
| author_facet |
TAN, Pearl Hock Neo LEE, Peter Lip-Nyean |
| author_sort |
TAN, Pearl Hock Neo |
| title |
Accounting for Derivatives |
| title_short |
Accounting for Derivatives |
| title_full |
Accounting for Derivatives |
| title_fullStr |
Accounting for Derivatives |
| title_full_unstemmed |
Accounting for Derivatives |
| title_sort |
accounting for derivatives |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2005 |
| url |
https://ink.library.smu.edu.sg/soa_research/605 http://catalogue.smu.edu.sg/record=b1076581~S1 |
| _version_ |
1770568928012009472 |