{"title":"深入挖掘衍生品:衍生品会计-会计准则如何堆叠","authors":"T. Dunne, C. Helliar, D. Power","doi":"10.1108/09657960310491163","DOIUrl":null,"url":null,"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.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"33 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":"{\"title\":\"Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up\",\"authors\":\"T. Dunne, C. Helliar, D. Power\",\"doi\":\"10.1108/09657960310491163\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":299727,\"journal\":{\"name\":\"Balance Sheet\",\"volume\":\"33 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"6\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Balance Sheet\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09657960310491163\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Balance Sheet","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09657960310491163","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up
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.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
