We have updated our Privacy Policy.
By continuing to use this website, you are agreeing to the new
Privacy Policy
and any updated website Terms.
NOTICE regarding use of cookies:
We have updated our Privacy Policy to reflect our use of cookies to collect and process data, or to enhance the user experience. By continuing to use this website, you agree to the placement of these cookies and to similar technologies as described in our
Privacy Policy
.
FAF
FASB
GASB
|
Contact Us
Advanced Search
HOME
STANDARDS
Accounting Standards Codification
Accounting Standards Updates Issued
Implementing New Standards
Accounting Standards Updates—Effective Dates
Concepts Statements
Private Company Decision-Making Framework
Transition Resource Group for Credit Losses
PROJECTS
Technical Agenda
Exposure Documents
Comment Letters
Recently Completed Projects
Technical Inquiry Service
For Investors
For Academics
Post-Implementation Review
MEETINGS
Upcoming Meetings
Past FASB Meetings
Tentative Board Decisions
Meeting Minutes
Subscribe to Action Alert
REFERENCE LIBRARY
Project Plans Archive
Presentations & Speeches
Meeting Minutes
Public Forums
Exposure Documents & Public Comment Documents
Other Comment Letters
Ballots
Additional Communications
Research Project Published Reports
Agenda Requests
Foundation Annual Reports
Superseded Standards
FASB Chair Quarterly Reports
Technical Inquiry Service
Public Reference Request Form
Comparability in International Accounting Standards
Strategic Plan
FASB Special Report: The Framework of Financial Accounting Concepts and Standards
FASB Staff Educational Papers
NEWS & MEDIA
In the News. . .
Media Contacts
Join Media List
Educational Webcasts and Webinars
Video & Podcasts
FASB In Focus/Fact Sheets
Contact Us
ABOUT US
About the FASB
FASB 50th Anniversary
Board Members
Senior Staff
Advisory Groups
Standard-Setting Process
Annual Reports
Interactive Timeline
Careers
Past FASB Members
Contact Us
STAY CONNECTED
STORE
FASB Home
Projects
FAS 133 Derivatives Implementation
FASB Transition Provisions Intercompany Derivatives and the Shortcut Method
FASB Transition Provisions Intercompany Derivatives and the Shortcut Method
Derivatives Implementation Group
Statement 133 Implementation Issue No. J12
Title:
Transition Provisions: Intercompany Derivatives and the Shortcut Method
Paragraph references:
42, 52, 68, 515
Date cleared by Board:
June 28, 2000
Superseded by:
FASB Statement No. 149,
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
×
×