haku: @all fair value / yhteensä: 40
viite: 35 / 40
| Tekijä: | Dunbar, N. |
| Otsikko: | Lost in the post |
| Lehti: | Risk
2004 : APR, VOL. 17:4, p. 40-42 |
| Asiasana: | accounting accounting standards derivative securities financial reporting hedging |
| Kieli: | eng |
| Tiivistelmä: | This article discusses the effects of the new fair-value derivatives accounting on financial reporting. The writer reports on the case of Poste Italiane, which reported huge losses as it recognized derivatives at market value. The writer discovers the trades behind the losses. |
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