Derivatives Implementation Group
Summary of February 28,
2001 Board Meeting Discussion on St
atement 133 Implementation
Issues
Financial instruments: derivatives
implementation. The Board decided not to object to the staff
making clarifying editorial changes to Statement 133 Implementation
Issue No. H8, "Measuring the Amount of Ineffectiveness in a Net
Investment Hedge," related to FASB Statement No. 133, Accounting
for Derivative Instruments and Hedging Activities. The Issue had
previously been cleared by the Board at the December 13, 2000
meeting and posted on the FASB website.
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