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Are the new rules relating to disclosures of derivative financial instruments workable?

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  • Alan Reinstein
  • Gerald Lander

Abstract

Accounting for derivatives has created uncertainties for preparers, auditors, regulators, and users of financial statements alike. The complexity and variety of instruments as well as hedging and risk management techniques make derivatives reporting a difficult subject. Developing consistent accounting rules in this area is made even more challenging since derivatives are used in conjunction with assets and liabilities that, under the current accounting system, may be carried at historical cost, fair value, or some hybrid of fair value and historical cost. Further, derivatives are used in connection with portfolios of items as well as with economic assets and exposures that may not be recorded in financial statements under the current model. Copyright International Atlantic Economic Society 2000

Suggested Citation

  • Alan Reinstein & Gerald Lander, 2000. "Are the new rules relating to disclosures of derivative financial instruments workable?," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(1), pages 95-99, February.
    • Handle: RePEc:kap:iaecre:v:6:y:2000:i:1:p:95-99:10.1007/bf02295754
    DOI: 10.1007/BF02295754
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    Cited by:

    1. Raimonda Martinkutė-Kaulienė, 2014. "Risk Factors in Derivatives Markets," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 2(4), pages 71-83.
    2. Toth Kornel, 2014. "The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 698-706, July.

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