Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information
This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001. The first area of investigation focuses on the impact of SFAS 133 on income smoothing thr...
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| Language: | en |
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Cranfield University
2010
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| Online Access: | http://hdl.handle.net/1826/4521 |