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Letters

Accounting for Derivative and Similar Financial Instruments

Issue

OTC Derivatives→

Summary

The OTC Derivative Products Committee of the Securities Industry Association (SIA)* provide comments to the Financial Accounting Standards Board (FASB) on the FASB Exposure Draft on Accounting for Derivative and Similar Financial Instruments and for Hedging Activities.  SIA wants of four major issues it identifies as requiring urgent correction before the FASB takes final action on the proposal.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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Related Committee(s)

  • Swap Dealer Committee

Date

13

October

1997

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