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Practice versus Prescription in the Disclosure and Recognition of Derivatives

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  • KERYN G. CHALMERS
  • JAYNE M. GODFREY

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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.
    • Handle: RePEc:bla:ausact:v:10:y:2000:i:21:p:40-50
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2000.tb00061.x
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    References listed on IDEAS

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    1. Jayne M. Godfrey, 1994. "Foreign Currency Accounting Policy: The Impact of Asset Specificity," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 643-671, March.
    2. Frank Thinggaard, 1996. "Mark-to-market accounting, hedge accounting or historical cost accounting for derivative financial instruments? A survey of financial analysts in Denmark," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 57-75.
    3. Venkatachalam, Mohan, 1996. "Value-relevance of banks' derivatives disclosures," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 327-355, October.
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    Citations

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    Cited by:

    1. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto.
    2. Josef Jílek, 2016. "‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review," Australian Accounting Review, CPA Australia, vol. 26(3), pages 312-325, September.
    3. Jennifer Betts & Graeme Wines, 2004. "Application of the Fair-Value Concept: Evidence from Australian Legal Decisions," Australian Accounting Review, CPA Australia, vol. 14(32), pages 63-72, March.
    4. Malaquias, Rodrigo Fernandes & Zambra, Pablo, 2018. "Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry," Research in International Business and Finance, Elsevier, vol. 45(C), pages 158-167.
    5. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers 239, Universidade do Porto, Faculdade de Economia do Porto.
    6. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
    7. Jacqueline Birt & Michaela Rankin & Chen L. Song, 2013. "Derivatives use and financial instrument disclosure in the extractives industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 55-83, March.
    8. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2008. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 273-275.
    9. Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
    10. Janice A. Loftus, 2003. "The CF and Accounting Standards: The Persistence of Discrepancies," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 298-309, October.
    11. Grantley Taylor & Greg Tower & John Neilson, 2010. "Corporate communication of financial risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 417-446, June.
    12. Shirley Carlon & Janice A. Loftus & Malcolm C. Miller, 2003. "The Challenge of Risk Reporting: Regulatory and Corporate Responses," Australian Accounting Review, CPA Australia, vol. 13(31), pages 36-51, November.

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