In 1996, FASB underwent a major overhaul of its accounting rules pertaining to derivative instruments and hedging transactions; except for some minor tinkering, those rules…
Hedge Accounting May Gain Fifth Benchmark Interest Rate
FASB/ISAB/GASB News
FASB News Hedge Accounting May Gain Fifth Benchmark Interest Rate In February, FASB plans to release a proposal to add a fifth benchmark interest rate…