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Title: Investigation of disclosure of derivatives in financial statements of financial institutions : a cross-cultural study.
Authors: Leow, Wei Chieh.
Leow, Wei Chang.
Wong, Onn Chee.
Keywords: DRNTU::Business::Accounting::Disclosure
Issue Date: 2000
Abstract: 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.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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