Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:affects |
financial reporting
|
| gptkbp:amendedBy |
gptkb:FAS_138
gptkb:FAS_149 |
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:codifiedIn |
gptkb:ASC_815
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 133
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 133
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:releaseYear |
1998
|
| gptkbp:replacedBy |
gptkb:ASC_815
|
| gptkbp:requires |
derivatives to be measured at fair value
derivatives to be recognized as assets or liabilities |
| gptkbp:startDate |
June 15, 2000
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
hedging activities
derivative instruments |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|