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.
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/10.1108/09657960310491163Download as .RIS
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