Response to the FASB Exposure Draft "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments"
美国会计学会回应FASB征求意见稿，支持扩大金融工具披露范围并改进披露方式，以解决现行准则的局限。
Abstract The article presents the American Accounting Association's response to issues raised in the Financial Accounting Standards Board's exposure draft entitled "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments." In general, the Committee is supportive of the overall objectives of the Exposure Draft. If implemented, disclosures for many financial instruments now outside the scope of Statement 105 will become available. Further, by explicitly identifying assets and liabilities and by grouping disclosures in one place, some of the major limitations of Statement 107 will be addressed.