Author： Damant David
Publisher： Emerald Group Publishing Ltd
ISSN： 0965-7967
Source： Balance Sheet, Vol.10, Iss.1, 2002-03, pp. : 4-7
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Abstract
The nature of reported financial performance and financial disclosure is undergoing a dramatic change. The author argues that the issue of accounting for financial instruments and its emphasis on fair values goes to the heart of the problem. He argues that the thoughts provided by the AIMR provide the chance for a searchlight into corporate affairs which will create greater stability and guard against the worrying signs that greater instability is likely.
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