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SEC | RIN: 3235-AG42 | Publication ID: Fall 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: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 17 CFR 229 17 CFR 210 17 CFR 228 17 CFR 239 17 CFR 240 17 CFR 249 | |
Legal Authority: 15 USC 77a et seq 15 USC 78a et seq |
Timetable:
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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 |