GASB e derivativos

O GASB (Governmental Accounting Standards Board) anunciou uma nova norma para contabilidade pública estadunidense: GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments.

O objetivo é melhorar as informações sobre derivativos usados pela contabilidade pública. O Gasb exige o uso do fair value para esses instrumentos financeiros e o regime de competência.

“By requiring the fair values of derivative instruments to be reported on the face of financial statements prepared using the accrual basis of accounting, Statement 53 brings additional transparency to those transactions,” said Robert Attmore, chairman of the GASB. “The application of the financial reporting standards required by this Statement gives the users of financial statements a clearer look into the risks their governments are sometimes exposed to when they enter into these transactions and how those risks are managed.”

GASB Issues Statement No. 53, Accounting and Financial Reporting for Derivative Instruments
Business Wire 30/06/2008