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FASB Issues FAS 161 On Derivatives, Hedging Disclosures

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FASB Issues FAS 161 On Derivatives, Hedging Disclosures

March 19, 2008
FEI Summary

 

On March 19, 2008, the Financial Accounting Standards Board (FASB) issued FAS 161, “Disclosures about Derivative Instruments and Hedging Activities.” A related press release can be found here.

 

Also on March 19, FASB released Proposed FASB Staff Position (FSP) No. 132(R)-a, “Employers’ Disclosures about Postretirement Benefit Plan Assets.” The comment deadline on the proposed FSP is May 2, 2008, and a related press release is here.

 

Other summaries from:

Deloitte

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