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Keywords: Financial Instruments
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Journal Articles
Complexity in accounting for derivatives: Professional experience, education and gender differences
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 108–127.
Published: 18 December 2019
...Rodrigo Fernandes Malaquias; Pablo Zambra Purpose The purpose of this study is to analyze the perception of accountants in relation to the complexity of accounting for financial instruments and in relation to the disclosure of financial instruments in annual reports. Both aspects are relevant...
Journal Articles
The impact of IFRS 7 on the significance of financial instruments disclosure: Evidence from Jordan
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (3): 241–273.
Published: 05 September 2016
...Yasean A. Tahat; Theresa Dunne; Suzanne Fifield; David M. Power Purpose The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under...
