*Letters

Accounting for Derivative Financial Instruments

Published on:
April 11, 1997
Issue:

The Securities Industry Association (SIA)* provides comments to the Financial Accounting Standards Advisory Council (FASAC) on the exposure draft, Accounting for Derivative Financial Instruments and Hedging Activities. SIA disagrees with the exposure draft, believing that the current treatment of gains and losses from hedging transactions is essentially sound, and better realities to the underlying economic reality.

*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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