Financial instruments: fair values and disclosure

Abstract

This is an edited text of the response submitted by the Financial Instruments Task Force of the Association for Investment Management and Research to the International Accounting Standards Board in response to the Joint Working Group Draft Standard and Basic Conclusions dated 22 December 2000. It provides a summation of all the great issues involved in the debate over accounting for financial instruments.

Citation

(2002), "Financial instruments: fair values and disclosure", Balance Sheet, Vol. 10 No. 1, pp. 12-19. https://doi.org/10.1108/09657960210697355