Statements of Position

Files

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Publication Date

2002

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Derivative securities -- Accounting -- Standards -- United States; Hedging (Finance) -- Accounting -- Standards -- United States; Nonprofit organizations -- Accounting -- Standards -- United States; Medical care -- Societies, etc.. -- Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicator; Statement of position 02-2;

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