FASB Definition of a Derivative Existence of a Market Mechanism That Facilitates Net Settlement

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Superseded by: Clearance of Issue A21