Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
gptkb:FAS_133
|
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 138
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 138
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
1999 |
| gptkbp:purpose |
to address implementation issues related to FAS 133
|
| gptkbp:replacedBy |
gptkb:ASC_815
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
hedging activities
derivative instruments |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|