Shading and sidebars alert readers when standards have been amended or superseded. * Status pages identify source of any changes, other pronouncements affected, and principal effective date. * EITF issues are cross-referenced to related pronouncements.The problems with previous accounting and reporting practices for derivatives and hedging activities are discussed below. ... may have qualified for special accounting if it was a purchased option with certain characteristics or an interest rate futures contract, but not if ... Different sources of analogy often conflicted, and a wide range of answers sometimes was deemed supportable, but those answers oftenanbsp;...
|Title||:||2002 Financial Accounting Standards Board (FASB) Original Pronouncements|
|Author||:||Financial Accounting Standards Board (FASB)|
|Publisher||:||Wiley - 2002-08-28|