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| Superseded by: | FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities |