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Accounting and Regulation

In: OTC Markets in Derivative Instruments

Author

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  • Robert Rountree

    (J.P. Morgan)

Abstract

The growth in the derivative markets and increasing variety of financial instruments available has led to much discussion and research by professional accountancy bodies worldwide. Several projects are underway, all of which are aiming to set consistent standards for the accounting treatment and disclosure of the various instruments. The magnitude of the task cannot, however, be underestimated and the pace of development in the financial markets is continually widening the brief of the accountancy bodies and regulators.

Suggested Citation

  • Robert Rountree, 1993. "Accounting and Regulation," Palgrave Macmillan Books, in: OTC Markets in Derivative Instruments, chapter 11, pages 208-241, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13053-5_11
    DOI: 10.1007/978-1-349-13053-5_11
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