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FASB moves forward on financial instruments: Derivatives and securitizations
Author(s) -
Munter Paul
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050403
Subject(s) - securitization , derivative (finance) , accounting , business , financial instrument , finance
The FASB is now focusing its attention on issues pertaining to accounting and reporting of derivative securities and securitization transactions. This article discusses the FASB's proposed disclosure requirements for derivative securities.