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Showing 1 to 1 of 1 for “"Statement of Financial Accounting Standards No. 133 (SFAS 133)"”.
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Income statement effects of derivative fair value accounting: evidence from bank holding companies
SFAS 133 requires most types of hedge ineffectiveness to be measured on a fair value basis and reported in earnings. This earnings recognition requirement was the focal point of controversy surrounding the adoption of SFAS 133. The debate also reflects the more general controversy over whether to …