*Letters

Accounting and Financial Reporting for Derivatives

Published on:
July 28, 2006
Issue:
Committee:

The Municipal Financial Products Committee of The Bond Market Association (TBMA)* and the International Swaps and Derivatives Association (ISDA) form a Joint Industry Working Group (JIWG) to provide comments to the Governmental Accounting Standards Board (GASB) on the preliminary views document on major issues, Accounting and Financial Reporting for Derivatives, Project No. 26-4P. JIWG shares its observations and recommendations on the preliminary views document and notes TBMA supports the notion disclosure model over a recognition model for derivatives and hedging activities by governmental entities.

*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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