FASB Hedging the Risk-Free Interest Rate

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Superseded by: FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities