Disclosures about Derivative Instruments and Hedging Activities.

• Position: News & trends

FASB has issued Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities, to improve financial reporting about derivative instruments and hedging activities by requiring enhanced disclosures to enable investors to better understand their effects on an entity's financial position, financial performance and cash flows. It's effective for financial, statements issued for fiscal years and interim periods...