Accounting for financial instruments under IAS: The European dimension
Richard Moore
(Richard Moore is a senior manager within Ernst & Young’s IAS Financial Reporting Group. He specialises in accounting by Financial Services organisations, and especially in financial instruments.)
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Abstract
The proposals on accounting for financial instruments developed by the Joint Working Group look as though they will take several years to sort out. In the meantime listed companies in Europe have to report under international standards by the year 2005. The author looks at how companies, and in particular financial institutions, are going to have to respond to the European deadline.
Keywords
Citation
Moore, R. (2002), "Accounting for financial instruments under IAS: The European dimension", Balance Sheet, Vol. 10 No. 1, pp. 20-23. https://doi.org/10.1108/09657960210697364
Publisher
:MCB UP Ltd
Copyright © 2002, Authors