Accounting and Regulation

Robert Rountree
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Robert Rountree: J.P. Morgan

Chapter 11 in OTC Markets in Derivative Instruments, 1993, pp 208-241 from Palgrave Macmillan

Abstract: Abstract The growth in the derivative markets and increasing variety of financial instruments available has led to much discussion and research by professional accountancy bodies worldwide. Several projects are underway, all of which are aiming to set consistent standards for the accounting treatment and disclosure of the various instruments. The magnitude of the task cannot, however, be underestimated and the pace of development in the financial markets is continually widening the brief of the accountancy bodies and regulators.

Keywords: Balance Sheet; Credit Risk; Implied Volatility; Financial Instrument; Credit Institution (search for similar items in EconPapers)
Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13053-5_11

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DOI: 10.1007/978-1-349-13053-5_11

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