User Perspective on Financial Instruments Risk Disclosures Under IFRS — Derivatives and Hedging Activities Disclosures PoorSatisfactoryGoodVery GoodExcellent Average: 5 (1 rating) Log in to rate this article. December 2012 | 93 pages Source: CFA InstituteVincent Papa, CFA, PhD | Sandra Peters, CFA, CPA Read Abstract CFA Institute has undertaken a study to examine the quality of existing financial instruments risk disclosures. This report, Volume 2, provides a user perspective on the disclosures of derivatives and hedging activities. It is an extension to Volume 1, which provided a user perspective on financial instrument credit, liquidity, and market risk disclosures. Topics Financial Statement Analysis Credits · About the CE Program 2 CE Record credits Credits recorded Members, log in to record your credits. Manage CE Credits Loading ...