SCHEDULES
F2SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
Annotations:
Amendments (Textual)
PART IIACCOUNTING PRINCIPLES AND RULES
SECTION DFAIR VALUE ACCOUNTING
Inclusion of hedged items at fair value
34C
A company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.
SR 1997/436