TITLE

Are the New Rules Relating to Disclosures of Derivative Financial Instruments

AUTHOR(S)
Reinstein, Alan; Lander, Gerald H.
PUB. DATE
February 2000
SOURCE
International Advances in Economic Research;Feb2000, Vol. 6 Issue 1, p95
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Accounting for derivatives has created uncertainties for preparers, auditors, regulators, and users of financial statements alike. The complexity and variety of instruments as well as hedging and risk management techniques make derivatives reporting a difficult subject. Developing consistent accounting rules in this area is made even more challenging since derivatives are used in conjunction with assets and liabilities that, under the current accounting system, may be carried at historical cost, fair value, or some hybrid of fair value and historical cost. Further, derivatives are used in connection with portfolios of items as well as with economic assets and exposures that may not be recorded in financial statements under the current model. (JEL M41)
ACCESSION #
2838904

 

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