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SEC increases disclosures about derivatives

 

作者: Paul Munter,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1998）
卷期: Volume 9, issue 2  

页码: 43-50

 

ISSN:1044-8136

 

年代: 1998

 

DOI:10.1002/jcaf.3970090203

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractAt best, a new FASB standard for accounting for derivatives won't be implemented for many months, so the SEC has decided companies must increase their disclosures about derivatives now. The author reviews how the extensive SEC release on the topic adds to the requirements of the old FAS 119 Standard.

 

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