Investors need greater disclosure of derivatives used for hedging activities at the companies in which they invest if they are to understand the corporations’ risk exposure, according to a new study.
The study, by the CFA Institute, examined the widespread use of derivatives for hedging activities among both financial and non-financial institutions along with the transparency of financial reporting for these activities.
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access