FASB Hedging the Risk-Free Interest Rate
Derivatives Implementation Group
Statement 133 Implementation Issue No. E1
| Title: | Hedging—General: Hedging the Risk-Free Interest Rate |
| Paragraph references: | 21(f) and 29(h), 413 |
| Date cleared by Board: | February 17, 1999 |
| Superseded by: | FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities |