Response to the FASB Exposure Draft "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments"
The response of the American Accounting Association's Financial Accounting Standards Committee to the FASB Exposure Draft on Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments is presented. In general, the Committee is supportive of the overall objectives...
Saved in:
Published in | Accounting horizons Vol. 9; no. 1; p. 92 |
---|---|
Main Authors | , , , , , , , |
Format | Journal Article |
Language | English |
Published |
Sarasota, Fla
Sarasota, FL :American Accounting Association, c1987
01.03.1995
American Accounting Association |
Subjects | |
Online Access | Get full text |
Cover
Loading…
Summary: | The response of the American Accounting Association's Financial Accounting Standards Committee to the FASB Exposure Draft on Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments is presented. In general, the Committee is supportive of the overall objectives of the Exposure Draft. If implemented, disclosures for many financial instruments now outside the scope of Statement 105 will become available. Further, by explicitly identifying assets and liabilities and by grouping disclosures in one place, some of the major limitations of Statement 107 will be addressed. |
---|---|
ISSN: | 0888-7993 1558-7975 |