Derivatives disclosure and accounting

Derivatives disclosure and accounting

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That is, only those Statements provided different or special accounting to permit a gain or loss on a derivative to be ... if the hedging instrument was a non- foreign currency futures contract or a nonforeign currency purchased option, but not if ... Different sources of analogy often conflicted, and a wide range of answers was often deemed supportable, but those answers often were subject to later challenge.

Title:Derivatives disclosure and accounting
Author:United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher:Government Printing Office - 1998


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