FASB issues Statement No. 161 on derivative instrument disclosures.
| Position | Accounting & auditing news |
The Financial Accounting Standards Board recently issued FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities (www. fasb.org). According to the FASB, the new standard is intended 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. The new standard also improves transparency about the location and amounts of derivative instruments in an...
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