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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Main Authors: TAN, Pearl Hock Neo, LEE, Peter Lip-Nyean
格式: text
語言:English
出版: Institutional Knowledge at Singapore Management University 2005
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在線閱讀:https://ink.library.smu.edu.sg/soa_research/605
http://catalogue.smu.edu.sg/record=b1076581~S1
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