Original Pronouncements

Original Pronouncements

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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:Original Pronouncements
Author:Financial Accounting Standards Board
Publisher: - 2000-08-01


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