Abstract
Statement No. 133, Accounting for Derivative Instruments and Hedging Activities by the Financial Accounting Standards Board, was issued in June 1998 and broadly adopted by public U.S. corporations during 2000 and 2001. Adoption of this accounting standard was a watershed event, as it determines to a very large degree, the exposure categories of measurement and risk management including hedge coverage ratios, hedge terms and hedge product trade-offs. This article will discuss the most significant exposure categories and the major accounting and hedge practices of each. <b>TOPICS:</b>Legal/regulatory/public policy, risk management
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