24 April 2015

Big changes ahead: Accounting for financial instruments

Financial instruments come in all shapes and forms. Many such instruments are very simple, such as a loan provided by a bank. But they can also be hugely complex. This means that accounting for financial instruments can be a challenge. And even when the financial instrument is a simple loan, providing information about loan loss expectations in a useful way can be a difficult task.

Read the full article: 'Big changes ahead: accounting for financial instruments' by Sue Lloyd—Board member

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