FASB trims derivatives definition, debates documentation, disclosure

Reynolds, Katherine M.
January 1998
Bond Buyer;01/12/98, Vol. 323 Issue 30308, p29
Trade Publication
Reports that the Financial Accounting Standards Board eased its derivatives rule slightly to exempt when-issued and to-be-announced securities from the definition of derivatives. Loosening of disclosure requirements for cash flow hedges; Schedule of the board's meeting to discuss hedge accounting standard.


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