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SEC RIN: 3235-AG42 Publication ID: Spring 1996 
Title: Disclosure of Accounting Policies for Derivative Instruments and Disclosure of Qualitative and Quantitative Information About Market Risk in Certain Instruments 
Abstract: The Commission is considering whether to require registrants to provide enhanced disclosures of accounting policies for derivative financial instruments and derivative commodity instruments, and disclosure of qualitative and quantitative information about market risk inherent in derivative financial instruments, other financial instruments, and derivative commodity instruments. 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
CFR Citation: 17 CFR 229    17 CFR 210   
Legal Authority: 15 USC 77a et seq    15 USC 78a et seq   
Timetable:
Action Date FR Cite
NPRM  01/08/1996  61 FR 578   
NPRM Comment Period End  05/07/1996    
Final Action  To Be Determined    
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Russell Mallett
Office of the Chief Accountant
Securities and Exchange Commission
Phone:202 942-4400