Investigation of disclosure of derivatives in financial statements of financial institutions : a cross-cultural study.
Leow, Wei Chieh.
Leow, Wei Chang.
Wong, Onn Chee.
Date of Issue2000
College of Business (Nanyang Business School)
The paper compiles the standards of disclosure of derivatives in U.S, U.K. and Singapore(IAS). It evaluates the de facto derivative disclosure practices in these countries. It also compares the derivative disclosures practices in Singapore before and after CFC recommendation.
Final Year Project (FYP)
Nanyang Technological University