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Interest Rate Swaps: Are Current Disclosures Adequate?
(Northern Illinois University, 1996)
Interest rate swaps are becoming increasingly popular in financial markets today, both for speculative and hedging purposes. Because of this increase in use, it was necessary for the Financial Accounting Standards Board ...
Accounting for Interest Rate Swaps
(Northern Illinois University, 1996)
Interest rate swap agreements are rapidly gaining popularity as the tool of choice for managing financial uncertainties. Unfortunately, since th~ are relatively new and the FASB has not yet issued a formal pronouncement ...