FASB Foreign Currency Hedges Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability

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Superseded by: FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities