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| Tekijä: | Woods, M. Marginson, D.E.W. |
| Otsikko: | Accounting for derivatives: an evaluation of reporting practice by UK banks |
| Lehti: | European Accounting Review
2004 : VOL. 13:2, p. 341-371 |
| Asiasana: | Accounting Banks Company reports Reporting United Kingdom |
| Vapaa asiasana: | Derivatives |
| Kieli: | eng |
| Tiivistelmä: | FRS 13 (derivatives and other financial instruments) became effective in March, 1999, and this paper uses the 1999 annual reports of UK banks to evaluate the usefulness of disclosures from a user's perspective. The results suggest that the narrative information is generic in nature, the numerical data incomplete and not always comparable, and that it is difficult for the user to combine the information in order to assess the banks' risk profile. |
SCIMA