Regulators, credit rating agencies and accountants have come under increased pressure to reveal why they allowed financial institutions to take huge concealed leveraged exposures, creating a price bubble and a subsequent government bail out. Already investors are calling for major changes in the way that financial instruments are regulated and accounted for. ‘Accounting for Financial Instruments’ is designed to address the practical difficulties that accountants and auditors face when dealing with complex financial instruments. Accounting rules have been slow to catch up with the advent of complex derivative instruments, while the need for an improved accounting framework in financial institutions is greater than ever in view of the current financial crisis. The author makes use of practical examples (including extracts from accounts) and case studies to give depth to his analysis of various issues in accounting for derivatives, including: • The influence of corporate...

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