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FASB draws strong criticism on derivatives exposure draft
Author(s) -
Dolde Walter,
Swieringa Robert J.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080302
Subject(s) - criticism , opposition (politics) , accounting , economics , positive economics , law and economics , political science , law , politics
Abstract Reactions to the FASB's exposure draft on derivatives and hedging reflect strong criticism—and even outright opposition.