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Full Version: Disclosure of derivative instruments at US-GAAP
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Hello everyone,

currently I am working on the topic "Hedge Accounting and disclosure of derivative instruments" at US-GAAP.
My question focuses on the issue of disclosing.

There are 2 standards influencing the disclosure of derivatives.
First one is the SFAS 133 (amended by SFAS 161) and the second one must be published by the SEC in 1997 (33-7386).
Is there any amendment of this regulation, published by the SEC respectively what is the latest published regulation?

Actually I am not at which point I shall start my research!

Thanks a lot for your help!

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