- FAS 119
- An accounting rule that used to govern disclosures of financial derivatives. Superseded by FAS 133. American Banker Glossary
Financial and business terms. 2012.
Financial and business terms. 2012.
FAS — statement of financial accounting standards (SFAS or FAS) A ruling issued by the Financial Standards Accounting Board ( FASB) covering a particular topic. Usually, these statements are referenced with the acronym FAS followed by the numeral for a … Financial and business terms
FAS 133 — Statement of Financial Accounting Standard No. 133, Accounting for Derivative Instruments and Hedging Activities. A rule promulgated by the AICPA that establishes accounting and reporting standards for derivative instruments. The scope of the… … Financial and business terms
SFAS — statement of financial accounting standards (SFAS or FAS) A ruling issued by the Financial Standards Accounting Board ( FASB) covering a particular topic. Usually, these statements are referenced with the acronym FAS followed by the numeral for a … Financial and business terms
statement of financial accounting standards — (SFAS or FAS) A ruling issued by the Financial Standards Accounting Board ( FASB) covering a particular topic. Usually, these statements are referenced with the acronym FAS followed by the numeral for a specific statement. For example, FAS 119… … Financial and business terms
HISTORY bibliography — General ■ Abun Nasr, Jamil M. History of the Maghrib. 2nd rev. ed. Cambridge: Cambridge University Press, 1975. ■ Ajayi, J. F. A, and Michael Crowder. History of West Africa. 2 vols. London: Longman Group, 1971, 1974. ■ Akkache, A. Tacfarinas.… … Historical dictionary of the berbers (Imazighen)
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