FASB derivatives disclosure survey: How complete are annual reports?

Yoshinori Kawamura*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)


The FASB staff has conducted a detailed review of derivatives disclosures in 1994 annual reports. And while most disclosures seemed adequate, there were some problems. Some disclosures may have been incomplete, or less detailed than required.

Original languageEnglish
Pages (from-to)39-51
Number of pages13
JournalJournal of Corporate Accounting and Finance
Issue number4
Publication statusPublished - 1996 Jun 1
Externally publishedYes

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance(all)


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