Derivatives : A New Federal Accounting Standard.

Reviews derivative financial instruments and reasons behind their use. Also examines current accounting treatment for derivatives and analyzes the Financial Accounting Standards Board's proposal for a new accounting standard and pro-con arguments.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1997.
Series:	U.S. Congressional Research.
Subjects:	Accounting. Finance > Law and legislation. Securities. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Reviews derivative financial instruments and reasons behind their use. Also examines current accounting treatment for derivatives and analyzes the Financial Accounting Standards Board's proposal for a new accounting standard and pro-con arguments.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.