FASB Definition of a Derivative Prepaid Interest Rate Swaps

FASB: Definition of a Derivative: Prepaid Interest Rate Swaps

Derivatives Implementation Group

Statement 133 Implementation Issue No. A9

Title: Definition of a Derivative: Prepaid Interest Rate Swaps
Paragraph references:

6, 9, 13

Date cleared by Board: May 17, 2000
Superseded by: Clearance of Issue A23