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Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39

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  • Lopes, Patricia Teixeira
  • Rodrigues, Lucia Lima

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  • 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.
    • Handle: RePEc:eee:reacre:v:20:y:2008:i:c:p:273-275
    DOI: 10.1016/S1052-0457(07)00215-9
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    References listed on IDEAS

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    1. Keryn Chalmers, 2001. "The Progression from Voluntary to Mandatory Derivative Instrument Disclosures – Look Who's Talking," Australian Accounting Review, CPA Australia, vol. 11(23), pages 34-44, March.
    2. 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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    Cited by:

    1. 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.
    2. Rene Johannes & Dedy Dedy & Abdullah Muksin, 2018. "The Preparation of Banking Industry in Implementing IFRS 9 Financial Instruments (A Case Study of HSBC Holdings Plc Listed on London Stock Exchange of Year 2015 2017)," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 124-136.

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