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I need a comprehensive list of all amendments to FASB 133.?


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538 day(s) ago

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CPAinLA 		In June 2000, FASB issued SFAS 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities—an amendment of FASB Statement No. 133. It includes the following four major amendments:

The normal purchases and normal sales exception is expanded to certain commodity contracts.
The risk that can be hedged in an interest rate hedge is redefined.
Recognized foreign currency-denominated assets and liabilities may be hedged with a single cross-currency compound hedge.
Net hedging of certain intercompany derivatives may be designated as cash flow hedges of foreign currency risk.

For details, click here:
http://www.nysscpa.org/cpajournal/2001/1100/dept/d115401.htm

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Question Title I need a comprehensive list of all amendments to FASB 133.?
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