Will companies with large holdings of dodgy nancial instruments be motivated to disclose information about these instruments? Giye reasons fer your answer. What types of companies are likely to be affected greatly by the changes to IAS 39? Hollyr would the changes impact the truthfulness of nancial reporting? How do the changes impact on the comparability of nancial statements? Would you expect the 'marlcet' to looI-c through the changes? How can you empirically verify your