Back to Search
Start Over
IASC Issues Discussion Papers on Hedging and Provisions.
- Source :
- Journal of Accountancy; Feb1996, Vol. 181 Issue 2, p17-17, 1/3p
- Publication Year :
- 1996
-
Abstract
- The article reports that the International Accounting Standards Committee (IASC) has issued two discussion papers that examine hedge accounting and accounting for estimated liability in financial statements. The papers are products of a working group of representatives from the IASC and the accounting standards boards of Australia, Canada, the U.S. and Great Britain. The papers explain accounting for risk, risk exposures and risk reduction. The IASC encourages readers to comment on the papers and to share with their respective standard-setting organizations.
Details
- Language :
- English
- ISSN :
- 00218448
- Volume :
- 181
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of Accountancy
- Publication Type :
- Periodical
- Accession number :
- 9604012998