Derivatives and hedging (topic 815) : inclusion of the fed funds effective swap rate (or overnight index swap rate) as a benchmark interest rate for hedge accounting purposes

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書誌事項

タイトル
"Derivatives and hedging (topic 815) : inclusion of the fed funds effective swap rate (or overnight index swap rate) as a benchmark interest rate for hedge accounting purposes"
出版者
  • Financial Accounting Standards Board of the Financial Accounting Foundation
出版年月
  • c2013
書籍サイズ
23 cm

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注記

"An amendment of the FASB accounting standards codification"

"July 2013"

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