FAS 157 and Non-performance Risk for Derivative Financial Instruments: More Than Meets the Eye

July 2009

Arguably no other accounting standard has received so much attention in recent times as Statement of Financial Accounting Standards No. 157 ‘Fair Value Measurements’ (ASC 820, and formerly FAS 157). This article explores the application of ASC 820 on derivatives financial instruments, and showcases the importance of consider the nature of such financial instruments when calculating adjustments for credit risk.


Download Complete Article

0 Comments

Leave a Reply

Your email address will not be published. Required fields are marked *


*

Related Article

FX webinar image
Feb 25: How Strong is your FX Hedge Accounting Foundation?

How Strong is your FX Hedge Accounting Foundation?
February 25, 2016 | 2 – 3PM ET | 1 hour | Online | by Chatham Financial | CPE and CTP Credit Available
 

 
Have you ever been part of a conversation regarding foreign exchange risk, thought everyone was on

Read Article