Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up
Theresa Dunne
(Theresa Dunne is a doctoral research student (t.m.dunne@dundee.ac.uk)in the Department of Accountancy & Business Finance at the University of Dundee.)
Christine Helliar
(Dr. Christine Helliar is a Senior Lecturer (c.v.helliar@dundee.ac.uk)in the Department of Accountancy & Business Finance at the University of Dundee.)
David Power
(David Power is a Professor of Finance (d.m.power@dundee.ac.uk), in the Department of Accountancy & Business Finance at the University of Dundee.)
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Abstract
Derivatives reporting requirements are numerous and varied – from the disclosure only requirements of FRS 13, to the abolishment of hedge accounting proposed by the JWG. The present article attempts to outline the differences and similarities between the various derivatives accounting standards and proposed standards.
Keywords
Citation
Dunne, T., Helliar, C. and Power, D. (2003), "Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up", Balance Sheet, Vol. 11 No. 3, pp. 23-28. https://doi.org/10.1108/09657960310491163
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited