... the original portfolio. © Authors 2004 Risk management Derivative markets Historically, risk management was understood as a pure risk reporting function that included the monitoring of restrictions and portfolio management activities. More detailed analysis of customer portfolios...

... going directly to the profit and loss account, rather than the balance sheet. Financial instruments Derivative markets Accounting standards Current reporting requirements about derivatives usage are in flux. Not long after the Accounting Standards Board (ASB) issued Financial Reporting...