Health Care Nonprofits Want FASB Swaps Rule Changed

Hume, Lynn
June 2001
Bond Buyer;6/25/2001, Vol. 336 Issue 31167, p4
Trade Publication
Reports on nonprofit health care organizations' call on the Financial Accounting Standards Board to modify its rules on the use of interest rate swaps to hedge tax-exempt debt. Health care nonprofits' reluctance to use swaps to manage the fair-value risk associated with fixed-rate exempt debt; Accounting standards under FAS 133.


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