The FASB staff has prepared an updated edition of Accounting for Derivative Instruments and Hedging Activities. This essential aid to implementation presents Statement No. 133, Accounting for Derivative Instruments and Hedging Activities as amended by Statements No. 137, Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133, No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities, and No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities. Also, this publication includes the full text of Statement 133 Implementation Issues discussed by the Derivatives Implementation Group (DIG) and cleared by the FASB prior to February 10, 2004, with cross-references between the issues and the paragraphs of the Statement.
Price: $39.50 each copy; $31.60 for academics.
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Changes to the February 10, 2004, Edition of the Derivatives and Hedging Green Book
Download the changes made to the material in the February 10, 2004, Edition of the bound FASB publication, Accounting for Derivative Instruments and Hedging Activities (a/k/a the Green Book). The changes, which are shown in marked draft format, reflect the authoritative FASB guidance issued through October 10, 2006.