FASB Definition of a Derivative Existence of a Market Mechanism That Facilitates Net Settlement
Derivatives Implementation Group
Statement 133 Implementation Issue No. A2
| Title: | Definition of a Derivative: Existence of a Market Mechanism That Facilitates Net Settlement |
| Paragraph references: | 6(c), 9(b), 57(c)(2), 261 |
| Date cleared by Board: | February 17, 1999 |
| Superseded by: | Clearance of Issue A21 |