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FAS 133 Derivatives Implementation
FASB Definition of a Derivative Existence of a Market Mechanism That Facilitates Net Settlement
FASB Definition of a Derivative Existence of a Market Mechanism That Facilitates Net Settlement
Derivatives Implementation Group
Statement 133 Implementation Issue No. A2
Title:
Definition of a Derivative: Existence of a Market Mechanism That Facilitates Net Settlement
Paragraph references:
6(c), 9(b), 57(c)(2), 261
Date cleared by Board:
February 17, 1999
Superseded by:
Clearance of Issue A21
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