User Perspectives on Financial Instrument Risk Disclosures Under International Financial Reporting Standards: Volume 1 

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57 pages
Source: CFA Institute
Vincent T. Papa, PhD, CFA Sandra J. Peters, CPA, CFA

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Abstract

CFA Institute has undertaken a study regarding the quality of financial instruments risk disclosures. The study provides a user's perspective on how to improve the quality of financial instruments risk disclosures. The findings of the study are communicated through a two-part report. Volume 1 reports on the credit, liquidity, and market risk categories. Volume 2, which is to be issued at a later date, will report on disclosures of hedging activities.
Topics
Financial Statement Analysis
    :
  • Analysis of Financial Instruments, Derivatives, and Hedging Activities
    • ·
  • Financial Reporting System
    • ·
  • Principal Financial Statements
|
Standards, Ethics, and Regulations (SER)
    :
  • Applicable Laws and Regulations
Credits · About the CE Program
3 CE (including 1 SER) Manage CE Credits

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