Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• FAS 138
  
  Statement of Financial Accounting Standard No. 138, Accounting for Certain Derivative Instruments Certain Hedging Activities A rule promulgated by the Financial Accounting Standards Board (FASB) that makes major changes to FAS 133.
  
  Back