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...

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Bibliographic Details
Published inAccounting horizons Vol. 9; no. 1; p. 92
Main Authors Barth, Mary E, Collins, Daniel W, Crooch, G Michael, Elliott, John A, Frecka, Thomas J, Imhoff, Eugene A, Landsman, Wayne R, Stephens, Ray G
Format Journal Article
LanguageEnglish
Published Sarasota, Fla Sarasota, FL :American Accounting Association, c1987 01.03.1995
American Accounting Association
Subjects
Accounting
Advantages
Alliances
Committees
Derivatives
Disclosure
Fair value
FASB exposure drafts
FASB statements
Financial accounting standards
Financial instruments
Financial statements
Interest rates
Sensitivity analysis
United States > US
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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