Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
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References listed on IDEAS
- Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
- Katherine Schipper, 2005. "The introduction of International Accounting Standards in Europe: Implications for international convergence," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 101-126.
- Margaret Woods & David Marginson, 2004. "Accounting for derivatives: An evaluation of reporting practice by UK banks," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 373-390.
- FFF1Jitka NNN1Rychtarikova, 2004. "The case of the Czech Republic," Demographic Research Special Collections, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 2(5), pages 105-138, April.
More about this item
KeywordsAccounting for financial instruments; Fair value accounting; International Accounting; Accounting harmonisation; IAS/IFRS; STOXX 50;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-10 (Accounting & Auditing)
- NEP-ALL-2007-03-10 (All new papers)
- NEP-EEC-2007-03-10 (European Economics)
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