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The increasing globalisation of financial markets led companies in many countries to apply from 2005 the IFRS principles. The main goal of IFRS is to safeguard investors by achieving uniformity and transparency in the accounting principles. One of the most challenging aspects of the IFRS rules is the accounting treatment of derivatives, a challenge that has strengthened the relationship between risk management and accounting. Simultaneously, banks have developed increasingly sophisticated derivatives that have increased the gap between derivatives for which generally accepted accounting interpretations exist and derivatives for which there is no accounting treatment consensus. This gap will continue to widen as the resources devoted to financial innovation. | Accounting for Derivatives Advanced Hedging under IFRS Juan Ramirez John Wiley Sons Accounting for .