FAS 133: increasing transparency
Standard & Poor’s Jack Kennedy and Neri Bukspan believe new Financial Accounting Standards Board rules for US energy traders will make it easier to measure a firm’s risk management ability, liquidity position and equity capital
The EITF is a group within the US’s Financial Accounting Standards Board (FASB) and sets standards on emerging topics. As part of the task force’s deliberation of EITF Issue 02-3: Accounting for Contracts Involved in Energy Trading and
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