• Derivative Instruments and Hedging Activities
• Superseded FASB 80, 105, and 119

• FASB summary
• FASB status
• FASB Staff Positions (FSPs)

• FSP 140-1 2003
  Accrued interest receivables

Proposed FASB amendment

• Derivative Instruments and Hedging Activities
• Amended FASB 133

• FASB status
• FASB Staff Positions (FSPs)

• FSP 140-1 2003
  Accrued interest receivables

• Derivative Instruments and Hedging Activities
• Amended FASB 133

• FASB status
• FASB Staff Positions (FSPs)

• FSP 140-1 2003
  Accrued interest receivables

• Derivative Instruments and Hedging Activities
• Amended FASB 133

• FASB summary
• FASB status
• FASB Staff Positions (FSPs)

• FSP 140-1 2003
  Accrued interest receivables

• Disclosures about Derivative Instruments
  and Hedging Activities
  The new standard is intended to improve financial reporting about derivative instruments and hedging activities by requiring enhanced disclosures to enable investors to better understand their effects on an entitys financial position, financial performance, and cash flows.
• Amended FASB 133
• FASB press release  3.19.08

• Effective for financial statements issued for fiscal years and interim periods beginning after 11.15.08
• Early application encouraged

• FASB summary
• FASB status  not posted