Derivatives and hedging (topic 815) : inclusion of the fed funds effective swap rate (or overnight index swap rate) as a benchmark interest rate for hedge accounting purposes

Author(s)

• Financial Accounting Standards Board

Bibliographic Information

Derivatives and hedging (topic 815) : inclusion of the fed funds effective swap rate (or overnight index swap rate) as a benchmark interest rate for hedge accounting purposes

（Financial accounting series, no 387 . FASB accounting standards update ; no. 2013-10）

Financial Accounting Standards Board of the Financial Accounting Foundation, c2013

Note

"An amendment of the FASB accounting standards codification"

"July 2013"

Details

• NCID: BB15229990
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Norwalk, Conn.
• Pages/Volumes: 10 p.
• Size: 23 cm
• Subject Headings:
  • LCSH : Financial statements -- Standards
  • LCSH : Corporations -- Finance -- Accounting -- Standards
• Parent Bibliography ID:
  • BA06862394