TITLE

FASB Amends Derivative Definition, Statement 133

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
June 2002
SOURCE
Financial Executive;Jun2002, Vol. 18 Issue 4, p61
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports that the Financial Accounting Standards Board (FASB) issued has an Exposure Draft for the purpose of clarifying the definition of a derivative. The Exposure Draft seeks to improve financial reporting by requiring financial contracts with comparable characteristics to be accounted for in the same manner.
ACCESSION #
11927655

 

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