Lopes, Patrícia Teixeira; Rodrigues, Lúcia Lima - Faculdade de Economia, Universidade do Porto - 2007
This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union. We use a list of 120 categories of inquiry and 370 possible responses and analyse companies’ annual...