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The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs.

Strathprints serves world leading Open Access research by the University of Strathclyde, including research by the Strathclyde Institute of Pharmacy and Biomedical Sciences (SIPBS), where research centres such as the Industrial Biotechnology Innovation Centre (IBioIC), the Cancer Research UK Formulation Unit, SeaBioTech and the Centre for Biophotonics are based.

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Managing interest rate risk and foreign exchange : disclosure of objectives, policies and processes

Marshall, A.P. and Weetman, P. (2008) Managing interest rate risk and foreign exchange : disclosure of objectives, policies and processes. Institute of Chartered Accountants in England and Wales, Centre for Business Performance.

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Abstract

This project investigates the ways in which companies report their objectives, policies and processes for managing interest rate risk and foreign exchange risk. Our interest in the subject arises from the increasing complexity of regulation surrounding disclosure of information on risk management and from our previous research where we found that companies disclose approximately half of the information available to management. This Briefing finds a similar proportion of disclosure in the period 2004 to 2006. We conclude that this proportionate response probably reflects the impracticality of reporting all the detail that might fall within the scope of legislation or recommendations.