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|