Derivatives reporting : the implications of recent accounting standards for corporate governance and accountability
This dissertation investigates the implementation of FRS 13 by UK non-financial companies, and assesses the impact of the Standard on both users and preparers of Annual Reports. The investigation involves (i) a content analysis of the reporting practices of companies on their derivatives usage befor...
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University of Dundee
2003
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423726 |