Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No.133—an amendment of FASB Statement 133
StatusIssued:
June 1999
Effective Date:
June 1999
Affects:
Amends FAS 133, paragraph 48
Replaces FAS 133, paragraph 50
Affected by:
No other pronouncements
Abbreviations for Accounting Pronouncements
F AS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides