Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
gptkb:FAS_133
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:date |
2003
|
| gptkbp:fullName |
Financial Accounting Standard No. 149
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 149
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
to amend and clarify accounting for derivative instruments and hedging activities
|
| gptkbp:replacedBy |
gptkb:ASC_815
|
| gptkbp:startDate |
contracts entered or modified after June 30, 2003
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
hedging activities
derivative instruments |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|