FASB updates its derivatives and hedging guidance
16 Mar 2006
The staff of the US Financial Accounting Standards Board has posted on the FASB Website revisions to the Statement 133 Implementation Issues that were affected by the issuance of FASB Statement No.
155 Accounting for Certain Hybrid Financial Instruments. The 'all issues' and 'tentative guidance' files on the website have also been updated for the release of those Implementation Issues. A marked draft reflecting the revised Implementation Issues is also available in PDF format.