The Financial Accounting Standards Board (FASB) proposes that all financial instruments are reported at fair value, including bank loans and deposits; the International Accounting Standards Board (IASB) seeks to retain some of the existing financial instruments accounting model that uses a combination of fair value and amortized cost, depending on the nature of the financial instrument.
PwC surveyed a geographically diverse sample of investors and analysts to gain a better understanding of their perspectives on accounting and reporting for financial instruments. The findings offer insight into the use of financial instrument information in their analytical processes. The goal was not to establish definitive conclusions, but to capture and present views held by a variety of investment professionals.
The resulting report offers many interesting perspectives on financial instrument accounting and reporting.
Source: PricewaterhouseCoopers
Download this PwC publication :
www.pwc.com/us/en/cfodirect/redirects/061410-financial-instruments-reporting-pdf.html?wt.ac=CFOdirectPDF_Financial-Instruments-Study
PwC surveyed a geographically diverse sample of investors and analysts to gain a better understanding of their perspectives on accounting and reporting for financial instruments. The findings offer insight into the use of financial instrument information in their analytical processes. The goal was not to establish definitive conclusions, but to capture and present views held by a variety of investment professionals.
The resulting report offers many interesting perspectives on financial instrument accounting and reporting.
Source: PricewaterhouseCoopers
Download this PwC publication :
www.pwc.com/us/en/cfodirect/redirects/061410-financial-instruments-reporting-pdf.html?wt.ac=CFOdirectPDF_Financial-Instruments-Study