... 18.0 110 .85 110 .8 22.2 133.0 133.0* –* Interest 18.0 + Redemption price 115 .0.190 Part 2 · Financial reporting in practiceHedge accounting comes into play when the application of the normal accounting ... 23 Financial Instruments: Hedge Accounting (2002)● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998)● FRED 30 Financial Instruments: Disclosure and Presentation and Financial ... Corporate Finance, No. 211, June 2002.F.J. Fabozzi (ed.), The Handbook of Financial Instruments, Hoboken, N.J., Wiley, 2002.S.G. Ryan, Financial Instruments and Institutions – Accounting and Disclosure...