Posts Tagged ‘derivative management’

Top 5 Questions on Fair Value Measurement under FRS 102

Companies reporting under UK GAAP are facing new regulatory requirements under FRS 102. Particularly, accounting for financial instruments is changing significantly. Starting 2016, treasuries will be audited under the standard. 1. What´s new under FRS 102? Most basic financial instruments continue to be measured at amortized cost. More complex financial derivatives such as options, forwards,…

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