Heads Up: FASB Trims Hedging Requirements — Changes Proposed to Accounting for Hedging ActivitiesVolume 15, Issue 23 |
The attached issue of Heads Up discusses the Financial Accounting Standards Board's (FASB) recently issued Exposure Draft of a proposed Statement, Accounting for Hedging Activities. The proposed Statement would amend FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, to simplify hedge accounting requirements and help make hedging activities more transparent in entities’ financial statements.
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