ARTICLES - Financial Reporting- Risk Management - PRACTICAL ISSUES IN IMPLEMENTING FASB 133 - Hedging transactions play an integral part in many companies' risk management activities. FASB Statement no. 133 changes the previous accounting definition of a derivative instrument. CPAs and finance executives need a blend of accounting and financial analysis skills to assess the complex statement and ...
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|Authors:||Hwang, Angela L.J. ; Patouhas, John S.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 3, p. 26
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