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GAAP Accounting For Derivatives: SFAS 133
" as opposed to a conceptual framework. The primary goal of FAS 133 was to reflect all derivatives ... The second item is one that we don't usually care about, because that's the normal purchase and sale ...- Authors: Cherri R Divin, Application Administrator, Deborah Whitmore
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]