FASB: Neu Staff Position

-tb- Der Financial Accounting Standards Board (FASB) hat die Staff Position FSP No. 133-1 und FIN 45-4 "Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161" veröffentlicht (Quelle: www.fasb.org/pdf/fsp_fas133-1&fin45-4.pdf). Die Staff Position ergänzt SFAS No. 133 "Accounting for Derivative Instruments and Hedging Activities", die FASB Interpretation FIN No. 45 "Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness to Others" sowie SFAS No. 161 "Disclosures about Derivative Instruments and Hedging Activities" und soll die Informationspflichten von Kreditderivaten hinsichtlich des Kreditrisikos verbessern.