No more surprises!(new Financial Accounting Standards Board rules on derivatives): An article from: Strategic Finance

This digital document is an article from Strategic Finance, published by Institute of Management Accountants on March 1, 1999. The length of the article is 1404 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 133 requires that all derivatives should be entered in a company's financial reports as assets or liabilities at their current market value. The new rules may be complex but they offer an opportunity for companies to evaluate their internal controls, financial information systems and risk management strategies. Steps for ensuring compliance with the new rules are suggested.

Citation Details
Title: No more surprises!(new Financial Accounting Standards Board rules on derivatives)
Author: Zabihollah Rezaee
Publication:Strategic Finance (Refereed)
Date: March 1, 1999
Publisher: Institute of Management Accountants
Volume: 80 Issue: 9 Page: 58(4)

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