Panel: Some Issuers Finding FASB Rules Restrict Their Use of Swaps

Fine, Jacob
June 2002
Bond Buyer;6/10/2002, Vol. 340 Issue 31404, p35
Trade Publication
Highlights the second annual Financial Innovations and Derivatives Conference of Bond Buyer. Prevention of Financial Accounting Standard accounting rules of using the type of swap transaction; Creation of accounting and reporting standards for derivatives and hedging transactions; Lack of the solution for modifying the accounting rules.


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