Woods, Margaret; Marginson, David - In: European Accounting Review 13 (2004) 2, pp. 373-390
In 1998 the Accounting Standards Board (ASB) published FRS 13, 'Derivatives and other Financial Instruments: Disclosures'. This laid down the requirements for disclosures of an entity's policies, objectives and strategies in using financial instruments, their impact on its risk, performance and...