Study on the effects of FAS 133 on companies' risk management
02 Oct 2002
The Association for Finance Professionals has published a study of The Impact of FAS 133 on the Risk Management Practices of End Users of Derivatives.
The study reports the experience of 175 companies in applying FAS 133. Because the provisions of FAS 133 are very similar to those of IAS 39, the study should be of interest to companies that apply IAS 39. Click here to Download the Study (PDF 48k). The study is an update of a similar 2001 study which can be Downloaded Here (PDF 287k).