Development of Derivatives Reporting

Master thesis English RESTRICTED
Pejčochová, Kristina;
(2012)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: derivatives; finanční nástroje; financial instruments; hedge accounting; US GAAP; deriváty; IFRS; zajišťovací účetnictví

This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provid... View more
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