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

著者

• Financial Accounting Standards Board

書誌事項

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

注記

"An amendment of the FASB accounting standards codification"

"July 2013"

詳細情報

• NII書誌ID(NCID): BB15229990
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Norwalk, Conn.
• ページ数/冊数: 10 p.
• 大きさ: 23 cm
• 件名:
  • LCSH : Financial statements -- Standards
  • LCSH : Corporations -- Finance -- Accounting -- Standards
• 親書誌ID:
  • BA06862394