July 2011
Intermediate to advanced
741 pages
17h 32m
English
book
Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide
by R. Venkata Subramani
Content preview from Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide
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B. QUALITATIVE DISCLOSURES
For each type of risk arising from financial instruments, an entity shall disclose:
a) The exposures to risk and how they arise;
b) Its objectives, policies and processes for managing the risk and the methods used to measure the risk; and
c) Any changes in (a) or (b) from the previous period. (IFRS 7 Para 33)
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