Premium
FASB derivatives disclosure survey: How complete are annual reports?
Author(s) -
Kawamura Yoshinori
Publication year - 1996
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970070405
Subject(s) - accounting , annual report , business , actuarial science , survey research , business administration
The FASB staff has conducted a detailed review of derivatives disclosures in 1994 annual reports. And while most disclosures seemed adequate, there were some problems. Some disclosures may have been incomplete, or less detailed than required.