Journal article
Response to the FASB Exposure Draft "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments"
Accounting horizons, Vol.9(1), pp.92-95
03/01/1995
Abstract
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.
Details
- Title: Subtitle
- Response to the FASB Exposure Draft "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments"
- Creators
- Mary E BarthDaniel W CollinsG Michael CroochJohn A ElliottThomas J FreckaEugene A Imhoff JrWayne LandsmanRay G Stephens
- Resource Type
- Journal article
- Publication Details
- Accounting horizons, Vol.9(1), pp.92-95
- ISSN
- 0888-7993
- eISSN
- 1558-7975
- Publisher
- American Accounting Association
- Language
- English
- Date published
- 03/01/1995
- Academic Unit
- Accounting
- Record Identifier
- 9984963129402771
Metrics
1 Record Views