WASHINGTON - The Financial Accounting Standards Board is considering extending to derivatives some of the accounting methods that apply to investments in debt and equity, a staff member of the board said yesterday.

Currently, the board's Statement 115, "Accounting for Investments in Debt and Equity Securities," sets forth the accounting methods that apply to investments in debt and equity.

Subscribe Now

Access to authoritative analysis and perspective and our data-driven report series.

14-Day Free Trial

No credit card required. Complete access to articles, breaking news and industry data.