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Anne Bean and Helen Irvine: Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness

Published on: 02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. Responding to mixed evidence on the decision-usefulness of the annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, it examines usefulness in a direct study of user perceptions.

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