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This paper analyses the importance of financial instruments disclosure and transparency of such information following the global financial crisis, in accordance with the accounting regulatory framework, mainly the IFRS 7: Financial instruments Disclosure. The authors pointed out that derivative financial instruments are mainly used by the companies with the aim to reduce tax liability and the cost of capital. The accounting standards attempted to establish additional criteria for disclosing the effects of these sophisticated transactions by increasing the volume of information on derivative risks. The main hypothesis in this paper is that despite the fact that the accounting rules are quite rigid in terms of financial derivative disclosures, the investors are not satisfied with their quality as they still cannot cover all the risks to which the company is exposed when entering into derivative transactions. Apstrakt: U ovom radu se analizira važnost napomena o finansijskim instru mentima, kao i transparentnost tih informacija u periodu nakon globalne finansijske krize, a u skladu sa racunovodstvenim okvirom za izvestavanje, MSFI 7 Finansijski instrumenti: Napomene. Autori se bave derivatnim finansijskim instrumentima koje kompanije ko riste sa ciljem da smanje svoje poreske obaveze, kao i cenu kapitala. Racunovodstveni standardi pokusali su da uspostave dodatne kri terijume za napomene o sofisticiranim transakcijama sa derivatima kroz povecanje broja informacija o rizicima koje derivati proizvode. Osnovna hipoteza u ovom radu je da iako racunovodstvena regulativa propisuje prilicno rigidne zahteve vezane za napomene o derivatnim instrumentima, korisnici finansijskih izvestaja nisu zadovoljni kvali tetom napomena jer ne mogu da ispravno obuhvate sve rizike kojima je kompanija izložena kada ulazi u derivatne transakcije.

The quality of derivative instruments disclosure in accordance with the IFRS 7