*Letters

SIA Submits Comments to the FASB on Accounting for Derivative Instruments and Certain Activities

Published on:
February 5, 2002
Issue:

The Dealer Accounting Committee of the Securities Industry Association (SIA)* provides comments to the Financial Accounting Standards(FASB) onaproposed amendmentto FASStatement 133, Accounting for Derivative Instruments and Hedging Activities. SIA requests the FASB consider amending paragraph 16 of Statement 133 to permit the alternative of marking-to-market a hybrid instrument in its entirety, with changes in value recorded in earnings, rather than separating the marketing-to-market only the embedded derivative.

*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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