SEC:

Disclosure of Accounting Policies for Derivative Financial Instruments and Derivative Commodity Instruments

OGC-97-20: Published: Feb 25, 1997. Publicly Released: Feb 25, 1997.

Multimedia:

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

Pursuant to a legislative requirement, GAO reviewed the Securities and Exchange Commission's (SEC) new rule on disclosure of accounting policies for derivative financial instruments and derivative commodity instruments. GAO noted that: (1) the rule would amend existing rules and forms for domestic and foreign issuers to clarify and expand disclosure requirements for market risk sensitive instruments; (2) the amendments would also require enhanced disclosure of accounting policies for derivative financial instruments and derivative commodity instruments in the footnotes to the financial statements; and (3) SEC complied with applicable requirements in promulgating the rule.

Jul 25, 2016

Jul 5, 2016

May 6, 2016

Apr 21, 2016

Apr 18, 2016

Apr 12, 2016

Mar 28, 2016

Mar 8, 2016

Feb 16, 2016

Jan 27, 2016

Looking for more? Browse all our products here