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Accounting and Financial Reporting
Organization
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2
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Organization referenced in documents
Document Mentions (2)
EFTA01368436.pdf
1 mentionEFTA01368436
Codification Topic 815, Derivatives and Hedging (formerly known as Statement No. 133); or (2) Governmental Accounting Standards Board Statement 53, Accounting and Financial Reporting for Derivative Instruments; and (ii) such swap is: (A) not used for a purpose that is in the nature of speculation, investing, or trading; and
EFTA01389106.pdf
1 mentionEFTA01389106
Codification Topic 815, Derivatives and Hedging (formerly known as Statement No. 133); or (2) Governmental Accounting Standards Board Statement 53, Accounting and Financial Reporting for Derivative Instruments; w.4 (ii) such swap is: (A) not used for a purpose that is in the nature of speculation, investing, or trading; and
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