Accounting for Derivatives

• المؤلفون الرئيسيون: TAN, Pearl Hock Neo, LEE, Peter
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2014
• الموضوعات: financial derivatives; hedge accounting; financial instruments; International Accounting Standards Board; Financial Accounting Standards Board; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1388

Financial derivatives have escalated in significance in terms of their volume in global financial markets, widespread use and financial impact on companies and markets. They are akin to a two-edged sword; their use may mitigate or increase risk. Spectacular collapses in the past have brought conside...