Seow, Gim S; Tam, Kinsun - In: Review of Quantitative Finance and Accounting 18 (2002) 3, pp. 273-91
The Financial Accounting Standards Board attempts to improve reporting and disclosure of derivative transactions through SFAS Nos. 105, 107, and 119. These statements require recognition of gains or losses on trading purpose derivatives, and disclosure of notional principal amounts, credit...