Practice versus prescription in the disclosure and recognition of derivatives

Australian Accounting Review

Volumn 10, Issue 21, 2000, Pages 40-50

  Chalmers, Keryn G ^a,b   Godfrey, Jayne M ^b  

^a VICTORIA UNIVERSITY   (Australia)

^b UNIVERSITY OF TASMANIA   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 64249088249     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2000.tb00061.x     Document Type: Article

References (17)

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3. Australian Accounting Standards Board and Public Sector Accounting Standards Board, 1993, Proposed AASB Accounting Standard and Proposed Australian Accounting Standard ED 59 Financial Instruments, Australian Accounting Research Foundation.
4. Australian Accounting Standards Board and Public Sector Accounting Standards Board, 1995, Proposed AASB Accounting Standard and Proposed Australian Accounting Standard ED 65 Presentation and Disclosure of Financial Instruments.
5. Australian Society of Accountants and The Institute of Chartered Accountants in Australia and Accounting Standards Review Board, 1990, SAC 2 Objective of General Purpose Financial Reporting.
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