Investigation of disclosure of derivatives in financial statements of financial institutions : a cross-cultural study.
The paper compiles the standards of disclosure of derivatives in U.S, U.K. and Singapore(IAS). It evaluates the de facto derivative disclosure practices in these countries. It also compares the derivative disclosures practices in Singapore before and after CFC recommendation.
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9044 |
| Summary: | The paper compiles the standards of disclosure of derivatives in U.S, U.K. and Singapore(IAS). It evaluates the de facto derivative disclosure practices in these countries. It also compares the derivative disclosures practices in Singapore before and after CFC recommendation. |
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