Accounting for derivatives: an evaluation of reporting practice by UK banks

Business & Economics

• Accounting Standards 62%
• Annual Reports 39%
• Bank Risk 35%
• Derivatives 83%
• Disclosure 100%
• Evaluation 48%
• Financial Condition 33%
• Financial Instruments 64%
• Financial Reporting 28%
• Financial Risk 29%
• Incomplete Data 42%
• Materiality 38%
• Narrative Disclosure 47%
• Performance 11%
• Risk Exposure 32%
• Usefulness 49%

Arts & Humanities

• Annual Reports 21%
• Derivatives 83%
• Disclosure 100%
• Evaluation 48%
• Incomplete 20%
• Materiality 29%
• Performance 8%
• Usefulness 37%
• User Perspective 36%

Engineering & Materials Science

• Derivatives 74%