Accounting practices for financial instruments. How far are Portuguese companies from IAS?
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References listed on IDEAS
- Sally Aisbitt, 2001. "Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 51-72.
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- Keryn G. Chalmers & Jayne M. Godfrey, 2000. "Practice versus Prescription in the Disclosure and Recognition of Derivatives," Australian Accounting Review, CPA Australia, vol. 10(21), pages 40-50, July.
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- Patricia Teixeira Lopes & Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285, Universidade do Porto, Faculdade de Economia do Porto.
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KeywordsFinancial instruments accounting; Fair Value; International Accounting; IAS; Portugal;
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