Articles - THE DECISION ON DERIVATIVES - Financial Reporting - In an effort to keep pace with myriad financial innovations that companies use to manage or hedge risk exposure, FASB issued Statement no 133, Accounting for Derivative Instruments and Hedging Activities. It applies to all derivative instruments -- Even those yet to be developed
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|Authors:||Wilson, Arlette C.; Waters, Gary; Bryan, Barry J.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 186.1998, 5, p. 24-30
Wilson, Arlette C., (1998)
Crawford, Lil E., (1997)
Bryan, Barry J., (1996)
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