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Financial Reporting and Disclosure of Derivative Instruments

by Arjun Gope, Gautam Mitra

ISBN: 9789388381314

Pages: 201, 6x9, English
Available Types: Print, E-book
Genre: Academic

Print book: Rs.365 Rs.300 + Shipping (Delivery in 7-9 working days)
E-book: Rs.200 (PDF, delivered in 24 Working Hours)


Derivative itself is a complex financial tool; on the other different accounting standards makes it more complex and numerous. Over the last couple of years more than hundred countries switched from national accounting standards to IFRS. This book attempts to throw light upon the impact of IFRS on reporting and disclosure of derivative financial instruments. The book also identifies the determinants which would be influenced by the adoption of IFRS for DFIs in developing countries like India. Hope this book will help the regulators of accounting body, practitioners, researchers and students across the globe.