Response to FASB Exposure Draft, "Proposed Statement of Financial Accounting Standards- Accounting for Derivatives and Similar Financial Instruments and for Hedging Activities"
本文是美国会计学会对FASB关于衍生工具和套期活动会计处理征求意见稿的正式回应，讨论了用于风险管理和非风险管理目的的衍生工具会计问题。
Abstract Presents the American Accounting Association's response to the US Financial Accounting Standards Board's exposure draft `Proposed Statement of Financial Accounting Standards--Accounting for Derivatives and Similar Financial Instruments and for Hedging Activities.' Derivatives used to manage risks; Derivatives used for other than risk management purposes.