A hedge or not a hedge? EITF 91‐4 tried to answer the question
作者:
David A. Rane,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1992)
卷期:
Volume 3,
issue 3
页码: 279-284
ISSN:1044-8136
年代: 1992
DOI:10.1002/jcaf.3970030303
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractThe hedge accounting debate continues to rage as new, complex hedging instruments exacerbate the inconsistencies of FAS 52 and FAS 80. The Emerging Issues Task Force tried to define when to apply FAS 52 and FAS 80 in EITF 91‐4. After lengthy debate, the Task Force agreed to require disclosure while they further discuss the issue. The disclosure requirements are effective for fiscal years ending on or after December 31, 199
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