Derivatives and financial instruments — FASB mandates new disclosures for balance sheet offsetting
$225.00
Description
Abstract: In 2011, the Financial Accounting Standards Board (FASB) established new disclosure requirements for companies that offset assets and liabilities related to derivatives and financial instruments. These requirements are intended to facilitate comparison between financial statements prepared under U.S. GAAP and those prepared under International Financial Reporting Standards (IFRS).
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