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Combinations of Options with the Same Terms Must Be Viewed as Separate Option Contracts or as a Single Forward Contract”

By Freestanding Or Embedded, Sec Accounting, Series Release No and Presentation In Financial

Abstract

contracts that individually meet the definition of a financial instrument in paragraph 540 of Statement 133. The financial reporting impact of recording those contracts separately may be different from the financial reporting impact of recording those contracts on a combined basis. 2. The issue is how to determine when certain contracts that meet the definition of a financial instrument should be combined for accounting purposes. Copyright © 2003, Financial Accounting Standards Board Not for redistributio

Year: 2003
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