Risk glossary


Derivatives Implementation Group (DIG)

The Financial Accounting Standards Board’s (FASB) Derivatives Implementation Group, a task force that was created by the FASB in 1998 concurrent with their issuance of FASB Statement No. 133 (FAS 133), Accounting for Derivative Instruments and Hedging Activities, to assist the FASB in providing guidance on questions that companies would face when they began implementing FAS 133.

* see also Financial Accounting Standards Board Statement 133

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