Final standard on certain hybrid financial instruments.
Position | Financial Accounting Standards Board - Brief article |
FASB has issued a final Statement of Financial Accounting Standard No. 155, Accounting for Certain Hybrid Instruments, an amendment to FASB Statements Nos. 133 and 140.
Among other things, the standard allows financial instruments that have embedded derivatives to be accounted for as a whole, eliminating the need to bifurcate the derivative from its host, if the holder elects to account for the whole instrument on a fair value basis.
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