Accountancy Forum
Disclosure of derivative instruments at US-GAAP - Printable Version

+- Accountancy Forum (http://www.accountancy.com.pk/forum)
+-- Forum: The Profession (/forumdisplay.php?fid=4)
+--- Forum: Accounting and Audit (/forumdisplay.php?fid=7)
+--- Thread: Disclosure of derivative instruments at US-GAAP (/showthread.php?tid=9921)



Disclosure of derivative instruments at US-GAAP - DeeMaster - 05-29-2011 02:02 AM

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!

Dennis