User Perspective on Financial Instruments Risk Disclosures Under IFRS — Derivatives and Hedging Activities Disclosures

December 2012 | 93 pages
Source: CFA Institute
Vincent Papa, CFA, PhD | Sandra Peters, CFA, CPA



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.

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