FASB Foreign Currency Hedges Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability
Derivatives Implementation Group
Statement 133 Implementation Issue No. H3
| Title: | Foreign Currency Hedges: Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability |
| Paragraph references: | 21(c)(1), 36 |
| Date cleared by Board: | July 28, 1999 |
| Superseded by: | FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities |