FAS 133: increasing transparency

Having analysed the October 25, 2002 Emerging Issues Task Force (EITF) ruling on derivative accounting, Standard & Poor’s analysis has initially determined that the decision would have minimal effect on the credit profiles of US energy trading and marketing firms.

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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