Policy Perspectives: Hedge Accounting and Derivatives Use Disclosures Risky Business for Investors (Video)

Corporate disclosures on derivatives use and hedge accounting are complex and confusing, posing challenges for investors trying to assess the risk of companies involved in those activities.

Vincent Papa, PhD, CFA, director of financial reporting policy at CFA Institute, discusses the need for better disclosures to improve transparency for investors, based on a recent CFA Institute study.

View the full video.