Volume 3, No. 12


SFAS No. 119: Beacon Through The Derivatives Fog:  In 1994, probably no other topic dominated analyst and investor concerns as much as derivatives. In response to the investing public's concern for information about these financial instruments, the Financial Accounting Standards Board has moved with unusual speed in delivering a new disclosure standard that will be effective for calendar year 1994 financial statements. This standard should provide analysts with a cornucopia of facts to be used in assessing the derivatives practices of companies they follow.

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