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Documents Proposed Accounting for Derivatives NASACT Audio Conference June 27, 2007.

Slide 1Proposed Accounting for Derivatives NASACT Audio Conference June 27, 2007 Slide 2 2 2 Why Is It So Hard? Different instruments & countless products Discounting,…

Documents GASB 53 Accounting and Financial Reporting for Derivative Instruments – The Basics.

Slide 1 GASB 53 Accounting and Financial Reporting for Derivative Instruments – The Basics Slide 2 Is it a Derivative? What is the Fair Value of Derivative? Is Derivative…

Documents GASB 53

2010-18S GASB 53 Accounting and Financial Reporting for Derivative Instruments â The Basics 1 Is it a Derivative? What is the Fair Value of Derivative? Is Derivative Hedging…