FASB Proposes Improved Disclosures for Derivatives and Hedging Activities  

出　　处：《国际商务财会》2007年第2期64-64,共1页Finance and Accounting for International Commerce

摘　　要：The Financial Accounting Standards Board(FASB)today issued a proposal that would provide investors and others with better information about the effects of derivative and hedging activities on a company's financial statements.The proposed Statement specifically addresses constituents' concerns that existing disclosure requirements associated with FASB Statement No.133,Accounting for Derivative Instruments and Hedging Activities,do not provide adequate information to financial statement users.'The proposed disclosure requirements are intended to enhance understanding of how and why entities use derivatives,how they are accounted for in an entity's financial statements,and how they affect an entity's financial position,results of operations,and cash flows,' said Kevin Stoklosa,FASB Project Manager.The Financial Accounting Standards Board （FASB） today issued a proposal that would provide investors and others with better information about the effects of derivative and hedging activities on a company＇s financial statements. The proposed Statement specifically addresses constituents＇ concerns that existing disclosure requirements associated with FASB Statement No.133, Accounting for Derivative Instruments and Hedging Activities, do not provide adequate information to financial statement users.

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