FASB Transition Provisions Intercompany Derivatives and the Shortcut Method

FASB: Transition Provisions: Intercompany Derivatives and the Shortcut Method

Derivatives Implementation Group

Statement 133 Implementation Issue No. J12

Title: Transition Provisions: Intercompany Derivatives and the Shortcut Method
Paragraph references: 42, 52, 68, 515
Date cleared by Board: June 28, 2000
Superseded by: FASB Statement No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities