New Financial InstrumentsThis report presents a synthesis of discussions that took place at the 1988 Symposium and the 1989 Special Session on New Financial Instruments, together with a summary of the proposed solutions to accounting for and disclosing information on such instruments. |
Contents
Introduction and summary | 7 |
Major issues relating to disclosure and accounting | 15 |
B Amélioration dinformations en matière dinstruments financiers | 16 |
Copyright | |
3 other sections not shown
Common terms and phrases
accounting issues accounting principles accounts actif financier activities amount assets and liabilities assets or liabilities associated balance sheet bancaire banks banques cash flows collateral commitments considered contrats à terme control credit risk disclosed disclosure Disclosure of Information draft economic éléments d'actif enterprise entity entreprises equity états financiers example extent FASB financial assets financial institutions financial statements following gains and losses give hedge hedged hedging historical cost IASC income institutions financières instruments with off-balance-sheet interest rate swaps international items l'évaluation l'OCDE liquidity risk made management mark to market market approach market risk market value measurement new financial instruments normes comptables nouveaux instruments financiers OCDE OECD opérations options passif practices price principes comptables problèmes provide publication d'informations purposes quantitative information rate risk recognised recognition related reporting requirements result risque de contrepartie risques de taux security significant specific supervisory swaps taux d'intérêt Telefax Telex trading transactions used utilisateurs valeur de marché