FASB Foreign Currency Hedges Requirement That the Unit with the Exposure Must Be a Party to the Hedge

FASB: Foreign Currency Hedges: Requirement That the Unit with the Exposure Must Be a Party to the Hedge

Derivatives Implementation Group

Statement 133 Implementation Issue No. H2

Title: Foreign Currency Hedges: Requirement That the Unit with the Exposure Must Be a Party to the Hedge
Paragraph references: 40(a), 487
Date cleared by Board: February 17, 1999
Superseded by: FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities