CHAPTER 6
Presentation and Disclosure
About This Chapter
Disclosure and presentation requirements for companies that use derivative instruments as part of their risk management strategy are an important part of their financial reporting requirement. This chapter will present qualitative and quantitative disclosures as well as the required disclosures for fair value and cash flow hedges and the hedge of a net investment in foreign subsidiaries. In addition, the chapter will include detailed disclosure notes for the company’s significant accounting policies for derivative instruments and hedging activities for all entities and for industrial/commercial entities.
Accounting guidance for derivatives disclosures makes disclosures about the fair value ...
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